Paragraph 13 Extra-territorialityI1 I2

United Kingdom

(1)

References in this Schedule to an internet service include an internet service provided from outside the United Kingdom—

(a)

which has a significant number of United Kingdom users, or

(b)

one of the target markets of which (or the only target market of which) is United Kingdom users.

(2)

A user of an internet service is a “United Kingdom user” if—

(a)

where the user is an individual, the individual is in the United Kingdom;

(b)

where the user is an entity, the entity is incorporated or formed under the law of any part of the United Kingdom.

Annotations