Paragraph 9 Delivery of foodstuffs etc. by micro-entityI1

A contract between a trader whose business is a micro-entity and a consumer for the supply of foodstuffs, beverages or other goods intended for current consumption in the household where the condition in sub-paragraph (2) or (3) is met.

The condition is that the foodstuffs, beverages or other goods—

The condition is that the foodstuffs, beverages or other goods are to be supplied by way of the consumer collecting the goods from the trader’s business premises.

For the purposes of sub-paragraph (1), a business is a micro-entity in each financial year, other than its first financial year, that the condition in sub-paragraph (5) or (6) is met in relation to the business.

The condition in this sub-paragraph is met if—

The condition in this sub-paragraph is met if—

In the first financial year of a business, the business is a micro-entity for the purposes of sub-paragraph (1) if (and for so long as) the person carrying on the business believes on reasonable grounds that the person will qualify as a micro-entity in accordance with section 384A of the Companies Act 2006 in relation to that financial year (or would do so if the person were a company).

For the purposes of sub-paragraph (2)(b) goods are delivered by a third party if they are delivered by a person acting for purposes relating to a business other than the trader’s business.

In this paragraph—

• “company” has the same meaning as in the Companies Act 2006 (see section 1 of that Act);

• “financial year”—

  1. (a)

     in relation to a business which is carried on by a company, means the company’s financial year in accordance with sections 390 to 392 of that Act;

  2. (b)

     in relation to a business which is not carried on by a company, means a year, beginning on 6 April and ending on the following 5 April;

• “first financial year”—

  1. (a)

     in relation to a business which is carried on by a company, means the company’s first financial year in accordance with sections 390 to 392 of the Companies Act 2006;

  2. (b)

     in relation to a business which is not carried on by a company, means the first financial year in which the business begins trading.