Finance Act 2020

44Meaning of “user” and “UK user”U.K.

(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.