These Regulations are the seventh commencement regulations made under the Online Safety Act 2023 (c. 50) (“the Act”). They bring into force the duty on providers of regulated user-to-user services to report Child Sexual Exploitation and Abuse (“CSEA”) content to the National Crime Agency and the offence in relation to CSEA reporting under this duty. They also bring into force other provisions in relation to the duty and the offence, including provision conferring functions on the Office of Communications in relation to obtaining information and supplementary provision about offences under the Act.