Section 71(1)

The following are relevant firms for the purposes of regulation 70— a person that has permission under Part 4A of the Financial Services and Markets Act 2000 (permission to carry on regulated activity); an undertaking that by way of business— operates a currency exchange office, transmits money (or any representation of monetary value) by any means, or cashes cheques that are made payable to customers; a firm or sole practitioner that is— a statutory auditor within the meaning of Part 42 of the Companies Act 2006 (statutory auditors) , or a local auditor within the meaning of section 4(1) of the Local Audit and Accountability Act 2014 (general requirements for audit) ; a firm or sole practitioner that provides to other persons, by way of business— accountancy services, legal or notarial services, advice about tax affairs, ... ... company services within the meaning of paragraph (2), or trust services; a firm or sole practitioner that carries out, or whose employees carry out, estate agency work; the holder of a casino operating licence within the meaning given by section 65(2)(a) of the Gambling Act 2005 (nature of a licence) ; a person engaged in the business of making, supplying, selling (including selling by auction) or exchanging— articles made from gold, silver, platinum or palladium, or precious stones or pearls; a cryptoasset exchange provider; a custodian wallet provider; a high value dealer; an art market participant; an insolvency practitioner; a firm or sole practitioner (“P”) that carries out, or whose employees carry out, letting agency work.

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Source: legislation.gov.uk · retrieved 2026-08-30