Paragraph 1 Meaning
England and Wales
A seller means a person who sells goods and employs 250 or more employees on the first day of a reporting year.
Notes on Schedule 1
Textual amendments
- F1
Words in Sch. 1 heading inserted (21.5.2021) by The Single Use Carrier Bags Charges (England) (Amendment) Order 2021 (S.I. 2021/598), arts. 1(2), 8