Paragraph 7 Internal business services (entire user-to-user service or search service)I1
United Kingdom
A user-to-user service or a search service is exempt if the conditions in sub-paragraph (2) are met in relation to the service.
The conditions are—
the user-to-user service or search service is an internal resource or tool for a business, or for more than one business carried on by the same person,
the person carrying on the business (or businesses) (“P”) is the provider of the user-to-user service or search service, and
the user-to-user service or search service is available only to a closed group of people comprising some or all of the following—
where P is an individual or individuals, that individual or those individuals,
where P is an entity, officers of P,
persons who work for P (including as employees or volunteers) for the purposes of any activities of the business (or any of the businesses) in question, and
any other persons authorised by a person within sub-paragraph (i), (ii) or (iii) to use the service for the purposes of any activities of the business (or any of the businesses) in question (for example, a contractor, consultant or auditor, or in the case of an educational institution, pupils or students).
In this paragraph—
“business” includes trade, profession, educational institution or other concern (whether or not carried on for profit);
“officer” includes a director, manager, partner, associate, secretary, governor, trustee or other similar officer.
Annotations
Commencement
- I1
Sch. 1 para. 7 in force at Royal Assent, see s. 240(4)(a)