# The Single Use Carrier Bags Charge (Wales) Regulations 2010, Regulation 4: Meaning of “seller”

Extent: E+W

(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.

---
Source: https://www.legislation.gov.uk/wsi/2010/2880/regulation/4 (the official version)
Page: https://openlegislation.uk/single-use-carrier-bags-charge-wales-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.