{
  "url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-3",
  "json_url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-3.json",
  "legislation": "ukdsi/2025/9780348273113",
  "legislation_title": "The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation: general",
  "text": "In these Regulations—\n“the Act” means the Online Safety Act 2023;\n“applicable accounting standards” has the meaning given by section 64 of the Finance Act 2020 except that references in that section to a “group” should be read as references to a “provider of a regulated service” or a “group undertaking”, as appropriate;\n“group” means a parent undertaking and its subsidiary undertakings, reading those terms in accordance with section 1162 of the Companies Act 2006;\n“group undertaking” has the meaning given by section 1161(5) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348273113/regulation/3",
    "retrieved_at": "2026-10-30T14:38:57.964481+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}