1. For the application of Article 242a of Directive 2006/112/EC, the term "facilitates" means the use of an electronic interface to allow a customer and a supplier offering services or goods for sale through the electronic interface to enter into contact which results in a supply of goods or services through that electronic interface.

However, the term "facilitates" shall not cover a supply of goods or services where all of the following conditions are met:

(a) the taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made;

(b) the taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made;

(c) the taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods or in the supply of the services.

2. For the application of Article 242a of Directive 2006/112/EC, the term "facilitates" shall not cover instances where a taxable person only provides any of the following:

(a) the processing of payments in relation to the supply of goods or services;

(b) the listing or advertising of the goods or services;

(c) the redirecting or transferring of customers to other electronic interfaces where goods or services are offered, without any further intervention in the supply.