Regulation 4 Meaning of “seller”
England and Wales
(1)
In these Regulations “seller” (“gwerthwr”) means a person who in the course of trade or business—
(a)
sells goods from a place in Wales;
(b)
sells goods which are delivered to persons in Wales.
But this is subject to paragraph (2).
(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.