These Regulations are the fifth commencement regulations made under the Online Safety Act 2023 (c. 50) (“the Act”). They bring into force duties on providers of regulated user-to-user services to report Child Sexual Exploitation and Abuse (“CSEA”) content to the National Crime Agency (“NCA”) and other provisions, such as the offence relating to CSEA reporting and provisions relating to the Office of Communications’ (“OFCOM”) enforcement powers and the information offences, as they relate to the CSEA reporting requirement.