Ofcom has fined a porn company £1.35m for failing to introduce proper age verification measures on its websites.
第四十条 增值税法第二十八条第一款第二项所称完成视同应税交易的当日，是指货物发出、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。，更多细节参见Line官方版本下载
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10+does not, cannot and will not implement age verification.，详情可参考夫子
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