Section 71(3)
In paragraph (1)— “estate agency work” is to be read in accordance with section 1 of the Estate Agents Act 1979 , but as if references in that section to disposing of or acquiring an interest in land included (despite anything in section 2 of that Act) references to disposing of or acquiring an estate or interest in land outside the United Kingdom where that estate or interest is capable of being owned or held as a separate interest; “firm” means any entity that, whether or not a legal person, is not an individual, and includes a body corporate and a partnership or other unincorporated body. “trust services” has the meaning given in regulation 18C(7) (trust services).
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Source: legislation.gov.uk · retrieved 2026-08-30