4 Amendments to Chapter 2A of Part 5 of ITTOIA 2005
In section 608F after subsection (3) insert—

“4 In subsection (3) the reference to anything being provided does not include it being provided for resale.
5 For the purposes of subsection (4) a thing is provided “for resale” where it is provided to a person who obtains it for the purpose of providing it to another person in the following circumstances—
(a) there is no change in the thing itself, and
(b) if what is provided differs in any way from what was obtained, the difference is merely incidental to the provision of the thing.
6 For the purposes of this Chapter a service consisting of the provision of online advertising constitutes a UK sale so far as the advertising is targeted at persons in the United Kingdom.”

.