3(1)“Seller”, in relation to goods or services, has the meaning given by the regulations.
(2)The regulations may define that term by reference (in particular) to—
(a)a person’s involvement in selling the goods or services,
(b)a person’s interest in goods or services, or
(c)a person’s interest in the place at or from which the goods or services are sold or provided,
or any combination of those factors.
(3)The regulations may make provision for the regulations to apply—
(a)to all sellers of goods or services, or
(b)to sellers of goods or services identified by reference to factors specified in the regulations.
(4)The factors which may be specified in the regulations include—
(a)the place or places at or from which a seller supplies goods or services,
(b)the type of goods or services that a seller supplies,
(c)the value of goods or services that a seller supplies, and
(d)a seller’s turnover or any part of that turnover.
Commencement Information
I1Sch. 9 para. 3 in force at 9.1.2022 for E.W., see s. 147(2)(e)
I2Sch. 9 para. 3 in force at 28.2.2022 for N.I. by S.R. 2022/54, art. 2(1)(g)