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Legislation
Finance Act 2020

Crossheading Digital services revenues, UK digital services revenues etc

  • Section 40 Meaning of “digital services revenues”
  • Section 41 Meaning of “UK digital services revenues”
  • Section 42 UK digital services revenues: accommodation and land
  • Section 43 Meaning of “digital services activity” etc
  • Section 44 Meaning of “user” and “UK user”
  • Section 45 Exclusion for online financial marketplaces
  1. Digital services revenues, UK digital services revenues etc
  2. Meaning of “user” and “UK user”

Section 44 | Meaning of “user” and “UK user”

From legislation.gov.uk

(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.

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