Schedule 6, Part 1, paragraph 3(1)

“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,

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