43 Meaning of “digital services activity” etc
Finance Act 2020 (2020 c 14) | Legislation

43  Meaning of “digital services activity” etc

(1)     This section applies for the purposes of this Part.

(2)     “Digital services activity” means providing—

(a)     a social media service,

(b)     an internet search engine, or

(c)     an online marketplace.

(3)     “Social media service” means an online service that meets the following conditions—

(a)     the main purpose, or one of the main purposes, of the service is to promote interaction between users (including interaction between users and user-generated content), and

(b)     making content generated

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