Section 71(3J)

For the purposes of paragraph (3I)— “land” includes part of a building and part of any other structure; “letting agency work” does not include the things listed in paragraph (3K) when done by, or by employees of, a firm or sole practitioner if neither the firm or sole practitioner, nor any of their employees, does anything else within paragraph (3I).

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