OpenLegislation

Article 3 Obligation to charge

Original text. Later amendments are not shown.

A seller must charge a minimum of 5 pence (including any VAT) for each SUCB supplied in a reporting year—

(a)

at the place in England where the goods are sold, for the purpose of enabling the goods to be taken away; or

(b)

for the purpose of enabling the goods to be delivered to persons in England.