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—

  1. (a)

     a handle which is attached to the main part of a carrier bag; or

  2. (b)

     a handle—

     1. (i)

        which is an integral part of the material from which the carrier bag is manufactured; and

     2. (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—

  1. (a)

     20th October 2014 and ending on 6th April 2015;

  2. (b)

     7th April 2015 and ending on 6th April 2016; or

  3. (c)

     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 M1.