(2) Where a service provider refers to prices, these shall be indicated clearly and unambiguously and, in particular, shall indicate whether they are inclusive of tax. 10. Commercial communications A service provider shall ascertain that any commercial communication provided by the service provider— (a) is clearly identifiable as a commercial communication; (b) clearly identifies the person on whose behalf the commercial communication is made; (c) clearly identifies as such any promotional offer, including any discount, premium or gift; and (d) specifies any conditions which must be met to qualify for any offer and the conditions should be easily accessible, and presented clearly and unambiguously. 11. Unsolicited commercial communications (1) A service provider shall ascertain that any unsolicited commercial communication sent by that service provider electronically, is clearly and unambiguously identifiable as unsolicited, as soon as it is received. (2) A service provider who contravenes this regulation commits an offence and is liable on conviction to a fine not exceeding six currency points. 12. Concluding a contract electronically (1) Where a contract is concluded electronically a service provider shall, before an order is placed by the recipient of a service, provide to that recipient in a clear, comprehensible and unambiguous manner the following— (a) the different technical steps to follow to conclude the contract; (b) whether the concluded contract will be filed by the service provider and whether it will be accessible; 860