So i got a spam email an attachment which i reported to spamcop and then to the IP originator which is Sky as this shows http://whois.domaintools.com/220.127.116.11
part of header below with my details replaced with ****
Delivery-date: Mon, 28 Jul 2014 19:48:15 +0100
Received: from [18.104.22.168] (port=2374 helo=027ac66c.bb.sky.com)
by *********** with esmtp (Exim 4.82)
for ***********; Mon, 28 Jul 2014 19:48:15 +0100
From: Margery Mcpherson <Margery.Mcpherson@aflacnumber1.****>
Subject: skipped invoice
Date: Mon, 28 Jul 2014 15:48:15 +0000
this is the reply i have just received from Sky
Dear Mr Robertson,
Thank you for taking the time to email Sky.
Sky have no control over IP addresses and therefore cannot do anything about the IP address that you have provided.
I am sorry that I have not been able to assist you on this occasion however if you need any further help or assistance on a Sky related issue please reply directly to this email.
Service Excellence Consultant
Executive Support Team
so the header shows the IP used to send the spam/virus is a sky IP on the sky network, but sky say they cannot do anything about the IP, so if its their IP then it is them that should do something.