Regulation 9 Record-keeping
Northern Ireland
A seller shall keep a record of the information specified in paragraph (3) for every reporting year.
Records kept in accordance with paragraph (1) shall be retained by a seller for the period of six years beginning on 31 May in the reporting year following that to which the record relates.
The information is—
the number of F1carrier bags supplied to customers which attract the requirement to charge;
the total proceeds received for carrier bags supplied to customers which attract the requirement to charge;
the amount received by way of the F225 pence element of the charge;
any amount of chargeable VAT in respect of the F325 pence element of the charge;
the net proceeds of the charge.
Annotations
Textual amendments
- F1
Words in Regulations (excl. regs. 1(1), 3) substituted (19.1.2015) by Carrier Bags Act (Northern Ireland) 2014 (c. 7), s. 9(3)(b) (6) (with s. 9(7))
- F2
Word in reg. 9(3)(c) substituted (1.4.2022) by The Single Use Carrier Bags Charge (Amendment and Revocation) Regulations (Northern Ireland) 2022 (S.R. 2022/33), regs. 1, 5(1)(a)
- F3
Word in reg. 9(3)(d) substituted (1.4.2022) by The Single Use Carrier Bags Charge (Amendment and Revocation) Regulations (Northern Ireland) 2022 (S.R. 2022/33), regs. 1, 5(1)(b)