incoming electronic commerce activity
- (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
- (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
(in accordance with regulation 2(1) of the ECD Regulations) an activity: