# The Single Use Carrier Bags Charge (Scotland) Regulations 2014, Regulation 4: Suppliers to whom the requirement to charge applies


(1) The requirement to charge imposed by regulation 6 applies to a supplier of goods in circumstances where that person, in the course of a trade or business, sells goods.
(2) Where a person (A) supplies goods in the capacity of A as an officer, employee or agent of another person (B), then B is the supplier of the goods and not A.

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Source: https://www.legislation.gov.uk/sdsi/2014/9780111023211/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-single-use-carrier-bags-charge-scotland-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.