Finance Act 2011

Dealing in other property

20Each of the following is a relevant data-holder—

(a)the committee or other person or body of persons responsible for managing a clearing house for any terminal market in commodities,

(b)an auctioneer,

(c)a person carrying on a business of dealing in any description of tangible movable property, and

(d)a person carrying on a business of acting as an agent or intermediary in dealings in any description of tangible movable property.