Schedule 6, Part 1, paragraph 3

“Seller”, in relation to goods, has the meaning given by the regulations which may define that term by reference (in particular) to— or any combination of those factors. a person's involvement in selling the goods, a person's interest in the goods, or a person's interest in the place at or from which the goods are sold, The regulations may make provision for regulations under this Schedule to apply— to all sellers of goods, to sellers of goods named in the regulations, to sellers of goods identified by reference to specified factors, or to sellers of goods within paragraph (b) and sellers of goods within paragraph (c). The specified factors may include— the place or places at or from which a seller supplies goods; the type of goods that a seller supplies; the value of goods that a seller supplies; a seller's turnover or any part of that turnover. In this Schedule “specified” means specified in regulations under this Schedule. For the purposes of sub-paragraph (3)(e), the number of a seller's full-time equivalent employees is calculated as follows— Step 1 Find the number for full-time employees of the seller. Step 2 Add, for each employee of the seller who is not a full-time employee, such fraction as is just and reasonable. The result is the number of full-time equivalent employees. the number of a seller's full-time equivalent employees.

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Source: legislation.gov.uk · retrieved 2026-07-30