Schedule 9: Charges for single use items Sellers of goods and services
Paragraph 3 provides that "sellers" in relation to goods or services are to be defined in the regulations, including by reference to one or more of the following:
a person’s involvement in selling goods services;
a person’s interest in the goods or services or;
a person’s interest in the premises at or from which the goods or services are sold.
	It provides that the regulations may apply to a range of different sellers, including all sellers of goods and services and sellers identified by reference to factors specified in the regulations. The factors that may be specified in the regulations may include the place from which the goods or services are sold, the type and value of goods or services supplied and the seller’s turnover.