Does it also count for people in the UK using a vpn? What about people in the UK paying using American money? It’s not clear, but it doesn’t really matter. These laws target the service providers, not the customers. If you website says “this product isn’t available to UK residents” and you IP block and don’t take GBP as a payment method, nobody will get too angry if a spattering of tech savvy people get around the block using a VPN.