s 2 Interpretation
(1) In these Regulations— “the charge” (“ y tâl ”) means the minimum consideration that must be paid by a customer by virtue of regulation 6(2); “consideration” (“ cydnabyddiaeth ”) includes any chargeable VAT ; “ enforcement costs recovery notice ” (“ hysbysiad adennill costau gorfodi ”) has the meaning given in regulation 16(1); “ functions ” (“ swyddogaethau ”) includes powers and duties; “ late payment penalty ” (“ cosb am dalu'n hwyr ”) means any increase in an amount payable— as a fixed monetary penalty, by virtue of paragraph 10 of Schedule 2; as a variable monetary penalty, by virtue of paragraph 9 of Schedule 3; as a non-compliance penalty, by virtue of paragraph 8 of Schedule 4; “ non-compliance penalty notice ” (“ hysbysiad o gosb am beidio â chydymffurfio ”) has the meaning given in paragraph 5(4) of Schedule 4; “ record ” (“ cofnod ”) means the information specified in regulation 8(3); “ reporting year ” (“ blwyddyn adrodd ”) means— the period starting on the date on which these Regulations come into force and ending on 6 April 2012; thereafter, the period commencing 7 April in one year and ending on 6 April the following year; the first such period to commence 7 April 2012; “ specified sum ” (“ swm penodedig ”) has the meaning given in paragraph 4(2) of Schedule 2. VAT ” (“ TAW ”) has the meaning given in section 96 of the Value Added Tax Act 1994 . (2) References to— (a) a notice of intent in relation to a fixed monetary penalty, are references to a notice of intent served under paragraph 3(1) of Schedule 2; (b) a final notice in relation to a fixed monetary penalty, are references to a final notice served under paragraph 6(5) of Schedule 2; (c) to a notice of intent in relation to a discretionary requirement, are references to a notice of intent served under paragraph 3(1) of Schedule 3; (d) to a final notice in relation to a discretionary requirement, are references to a final notice served under paragraph 5(6) of Schedule 3; (e) to a notice of intent in relation to a non-compliance penalty, are references to a notice of intent served under paragraph 3(1) of Schedule 4. (3) References to single use carrier bags attracting the charge are references to those single use carrier bags to which regulation 6 applies.