84‑70 Meaning of electronic distribution84‑70 Meaning of electronic distribution platform

84‑70 Meaning of electronic distribution platform

(1) A service (including a website, internet portal, gateway, store or marketplace) is an electronic distribution platform if: (a) the service allows entities to make supplies available to end‑users; and (b) the service is delivered by means of *electronic communication; and (c) any of the supplies that are *inbound intangible consumer supplies are to be made by means of electronic communication. (2) However, a service is not an electronic distribution platform solely because it is: (a) a carriage service (within the meaning of the Telecommunications Act 1997); or (b) a service consisting of one or more of the following: (i) providing access to a payment system; (ii) processing payments; (iii) providing *vouchers the supply of which are not *taxable supplies because of section 100‑5.