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.