s 4 Meaning of “seller”
(1) In these Regulations “ seller ” (“ gwerthwr ”) means a person who in the course of trade or business— (a) sells goods from a place in Wales; (b) sells goods which are delivered to persons in Wales. But this is subject to paragraph (2). (2) Where a person (A) sells goods in A's capacity as an officer or employee of another person (B), then for the purposes of these Regulations B is the seller in those circumstances, and not A.