Section 66 of the Online Safety Act 2023 (c. 50) requires certain providers of regulated user-to-user services to report child sexual abuse and exploitation content (“CSEA content”) detected on their internet service to the National Crime Agency (“NCA”). If these providers already have arrangements in place for reporting CSEA content to a foreign agency which is exercising functions similar to the NCA (such as the National Center for Missing & Exploited Children in the United States of America), then this content is not required by section 66 to be reported to the NCA.