SCHEDULES
SCHEDULE 9Charges for single use items
I1I27Record-keeping and publication of records
1
The regulations may require records to be kept relating to charges made for items specified in the regulations.
2
The regulations may require the records, or such other information as may be specified—
a
to be published at such times and in such manner as may be specified;
b
to be supplied on request and in such manner as may be specified to—
i
the relevant national authority,
ii
an administrator, or
iii
members of the public.
3
The regulations may (in particular) require the publication or supply of records or information relating to any of the following—
a
the amount received by a seller by way of charges for items specified in the regulations;
b
the seller’s gross or net proceeds of the charge;
c
the uses to which the net proceeds of the charge have been put.
4
In this paragraph—
“gross proceeds of the charge” means the amount received by the seller by way of charges for items specified in the regulations;
“net proceeds of the charge” means the seller’s gross proceeds of the charge reduced by such amount as may be specified.