# The Single Use Carrier Bags Charge (Scotland) Regulations 2014, Regulation 2: Interpretation


In these Regulations—
“the charge” means the minimum consideration that must be paid by virtue of regulation 6(2);
“consideration” includes any chargeable VAT;
“enforcement authority” is to be construed in accordance with regulation 5;
“handle” means—
(a) a handle which is attached to the main part of a carrier bag; or
(b) a handle—
(i) which is an integral part of the material from which the carrier bag is manufactured; and
(ii) the top of which is higher than the main part of the bag;
“net proceeds raised by the charge” is to be construed in accordance with regulation 9;
“record” means the record of information as specified in regulation 10(1);
“reporting year” means the period beginning on—
(c) 20th October 2014 and ending on 6th April 2015;
(d) 7th April 2015 and ending on 6th April 2016; or
(e) 7th April in each subsequent year and ending on 6th April in the following year;
“single use carrier bag” means a carrier bag fitting a description in regulation 3(2), (3), (4) or (5);
“supplier” is to be construed in accordance with regulation 4; and
“VAT” has the meaning given in section 96 of the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/sdsi/2014/9780111023211/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-single-use-carrier-bags-charge-scotland-regulations-2014/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.