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@MediaActivist 1. It’s a Tory act Labour inherited.
2. Implementation of it is entirely in the hands of OFCOM. They continue to be constructively ambiguous about what ‘a significant number of UK users’ means in practice. IANAL but I’d use that ambiguity to wait & see. OFCOM have said they’ll advise of non-compliance before get heavy handed.
3. Still worth writing to MP / Secretary of State to exempt small sites.
4. If your site has porn, that’s different - has criminal responsibilities.