# The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025, Regulation 9: Determination of qualifying period


(1) The qualifying period in respect of a charging year is the second calendar year preceding the one within which the charging year begins.
(2) In this regulation, “calendar year” means the period of 12 months beginning with 1 January.

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Source: https://www.legislation.gov.uk/uksi/2025/1032/regulation/9 (the official version)
Page: https://openlegislation.uk/online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.