# The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025, Regulation 4: Interpretation: revenue that is referable to a regulated service


(1) This regulation applies for the purposes of Parts 2 and 3.
(2) An amount of revenue counts as “referable” to a regulated service only if it arises in connection with provision of those parts of the regulated service listed in paragraph (3) (the “relevant parts”).
(3) The relevant parts of a regulated service are—
(a) parts where regulated user-generated content may be encountered (in the case of user-to-user services and combined services);
(b) parts where search content may be encountered (in the case of search services and combined services); and
(c) parts where regulated provider pornographic content may be encountered (in the case of a service within section 80(2) of the Act).
(4) Where revenue comprises amounts arising partly in connection with provision of relevant parts of a regulated service and partly in connection with other things, it is to be apportioned on a just and reasonable basis.
(5) Provision of relevant parts of a regulated service means their provision anywhere in the world.
(6) Circumstances where revenue arises in connection with provision of relevant parts of a regulated service include (but are not limited to) those where amounts are generated as a result of—
(a) any advertising (including via paid-for advertisements); and
(b) the supply of goods or other services.

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Source: https://www.legislation.gov.uk/ukdsi/2025/9780348273113/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.