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incoming electronic commerce activity

    (in accordance with regulation 2(1) of the ECD Regulations) an activity:

      1. (a) which consists of the provision of an information society service from an establishment in an EEA State other than the United Kingdom to a person or persons in the United Kingdom; and
      1. (b) which would, but for article 72A of the Regulated Activities Order (Information society services) (and irrespective of the effect of article 72 of that Order (Overseas Persons)), be a regulated activity.12