[6] The Groceries Supply Code of Practice applied initially to ten retailers with an annual turnover of £1bn+, namely Tesco, Co-op, Sainsbury’s, Marks and Spencer, Asda, Lidl, Morrisons, Aldi, Waitrose, and Iceland.

[15] In her work on the Tesco investigation, Tacon identified problems with "drop and drive deliveries" as one of her top five issues, because they can be a cause of delay in payments to suppliers for goods received.

"Drop and drive" disputes involve deductions made in supplier payments because of "alleged discrepancies" in delivered quantities.

As of February 2015[update] the GCA withdrew from handling concerns over the drop and drive issue so that an industry-led solution could emerge.

[17] Morrisons and Asda later introduced a "Good Faith Receiving" process, under which they agreed to pay suppliers for all drop and drive deliveries, using spot check audits to ensure accuracy, and the Co-op had agreed to pay all drop and drive delivery invoices in full and settle any disputes later by mutual agreement.