SCHEDULES
SCHEDULE 1Exempt user-to-user and search services
PART 1Descriptions of services which are exempt
I17Internal business services (entire user-to-user service or search service)
1
A user-to-user service or a search service is exempt if the conditions in sub-paragraph (2) are met in relation to the service.
2
The conditions are—
a
the user-to-user service or search service is an internal resource or tool for a business, or for more than one business carried on by the same person,
b
the person carrying on the business (or businesses) (“P”) is the provider of the user-to-user service or search service, and
c
the user-to-user service or search service is available only to a closed group of people comprising some or all of the following—
i
where P is an individual or individuals, that individual or those individuals,
ii
where P is an entity, officers of P,
iii
persons who work for P (including as employees or volunteers) for the purposes of any activities of the business (or any of the businesses) in question, and
iv
any other persons authorised by a person within sub-paragraph (i), (ii) or (iii) to use the service for the purposes of any activities of the business (or any of the businesses) in question (for example, a contractor, consultant or auditor, or in the case of an educational institution, pupils or students).
3
In this paragraph—
“business” includes trade, profession, educational institution or other concern (whether or not carried on for profit);
“officer” includes a director, manager, partner, associate, secretary, governor, trustee or other similar officer.