Schedule 3A, Part 1, paragraph 1

Paragraph 1 of Schedule 3 applies for the purposes of interpreting Part 2. In Part 2, “sales price” means the sales price of the item or quantity specified excluding value added taxes. For the purposes of this Schedule, where a sales price is specified per item, “item” is to be construed as the unit usually packaged for retail sale (where applicable), whether a singular good or a number of goods if packaged to be sold together.

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Source: legislation.gov.uk · retrieved 2026-08-30