Regulation 5 Addition of regulation 7A (application of Part 3)

In Part 3 (records and publication) before regulation 8 (record-keeping) insert—

“Application of this Part

7A

(1)

This Part applies to a seller in relation to any reporting year in which the seller meets the condition in paragraph (2).

(2)

The condition is that on the first day of the reporting year the seller employs ten or more full time equivalent members of staff .”.