# The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025, Regulation 8: Group undertakings in receipt of revenue that is referable to one or more regulated services


(1) This regulation applies where a provider of one or more regulated services is a member of a group during any part of a qualifying period.
(2) The qualifying worldwide revenue of that provider is to include the qualifying worldwide revenue of any entity (“E”) that—
(a) is a group undertaking in relation to the provider for all or part of the qualifying period; and
(b) receives during that period, any amount referable to a regulated service provided by the provider.
(3) Where E is a group undertaking in relation to a provider for part (not all) of a qualifying period, only amounts relating to the part of the qualifying period for which E was a group undertaking may be brought into account in determining E’s qualifying worldwide revenue.
(4) For the purposes of this regulation, the qualifying worldwide revenue of E is the total amount of revenue that E receives during the qualifying period that is referable to the regulated service or regulated services provided by the provider (as the case may be).

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Source: https://www.legislation.gov.uk/ukdsi/2025/9780348273113/regulation/8 (the official version)
Page: https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.