Section 4 — Link to the United Kingdom

Extent: E+W+S+N.I.

This version in force from 2025-01-01

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

A digital activity is linked to the United Kingdom for the purposes of section 2(1)(a) if—

(a) the digital activity has a significant number of UK users,

(b) the undertaking that carries out the digital activity carries on business in the United Kingdom in relation to the digital activity, or

(c) the digital activity or the way in which the undertaking carries on the digital activity is likely to have an immediate, substantial and foreseeable effect on trade in the United Kingdom.