PART 2Digital services tax
Digital services revenues, UK digital services revenues etc
44Meaning of “user” and “UK user”
1
This section applies for the purposes of this Part.
2
Any reference to a user, in relation to a digital services activity of a person (the “provider”), does not include—
a
the provider or a member of the same group as the provider, or
b
an employee of a person within paragraph (a), acting in the course of that person's business.
3
“UK user” means any user who it is reasonable to assume—
a
in the case of an individual, is normally in the United Kingdom;
b
in any other case, is established in the United Kingdom.