# The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013, Regulation 4: Meaning of “seller”


(1) Subject to paragraph (2) “seller” means a person who in the course of trade or business sells goods from a place in Northern Ireland.
(2) Where a person (A) sells goods in A's capacity as an officer or employee of another person (B), then for the purposes of these Regulations B is the seller in those circumstances, and not A.

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Source: https://www.legislation.gov.uk/nisr/2013/4/regulation/4 (the official version)
Page: https://openlegislation.uk/single-use-carrier-bags-charge-regulations-northern-ireland-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.