{
  "url": "https://openlegislation.uk/draft-single-use-carrier-bags-charge-scotland-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/draft-single-use-carrier-bags-charge-scotland-regulations-2014/regulation-2.json",
  "legislation": "sdsi/2014/9780111023211",
  "legislation_title": "The Single Use Carrier Bags Charge (Scotland) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-single-use-carrier-bags-charge-scotland-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the charge” means the minimum consideration that must be paid by virtue of regulation 6(2);\n“consideration” includes any chargeable VAT;\n“enforcement authority” is to be construed in accordance with regulation 5;\n“handle” means—\n(a) a handle which is attached to the main part of a carrier bag; or\n(b) a handle—\n(i) which is an integral part of the material from which the carrier bag is manufactured; and\n(ii) the top of which is higher than the main part of the bag;\n“net proceeds raised by the charge” is to be construed in accordance with regulation 9;\n“record” means the record of information as specified in regulation 10(1);\n“reporting year” means the period beginning on—\n(c) 20th October 2014 and ending on 6th April 2015;\n(d) 7th April 2015 and ending on 6th April 2016; or\n(e) 7th April in each subsequent year and ending on 6th April in the following year;\n“single use carrier bag” means a carrier bag fitting a description in regulation 3(2), (3), (4) or (5);\n“supplier” is to be construed in accordance with regulation 4; and\n“VAT” has the meaning given in section 96 of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23. There are amendments to section 96 which are not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2014/9780111023211/regulation/2",
    "retrieved_at": "2026-10-30T15:35:52.831790+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}