(1) In regulation 8(2) (application) -
(a) in sub-paragraph (f), after "estate agents" insert "and letting agents";
(b) after sub-paragraph (h) insert -
"(i) art market participants;
(j) cryptoasset exchange providers;
(k) custodian wallet providers.".
(2) In regulation 11(d) (auditors and others: tax adviser), for "advice about the tax affairs of other persons" substitute "material aid, or assistance or advice, in connection with the tax affairs of other persons, whether provided directly or through a third party".
(3) In the heading to regulation 13 (estate agents), at the end insert "and letting agents".
(4) After regulation 13(2) insert -
"(3) In these Regulations, "letting agent" means a firm or sole practitioner who, or whose employees, carry out letting agency work, when carrying out such work.
(4) For the purposes of paragraph (3), "letting agency work" means work -
(a) consisting of things done in response to instructions received from -
(i) a person (a "prospective landlord")
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