incoming ECA provider

a person, other than an exempt person or a person who has been given a waiver in accordance with article 8(1) of the E-Money Directive, who:

1. (a) provides an electronic commerce activity, from an establishment in an EEA State other than the United Kingdom, with or for68 an68 ECA recipient present in the United Kingdom68; and
1. (b) is a national of an EEA State or a company or firm mentioned in 88article 5488 of the Treaty.12