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Amendment of section 25 of Act of 2010
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5. Section 25 (amended by section 5 of the Act of 2018) of the Act of 2010 is amended in subsection (1)—
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(a) in paragraph (c), by the substitution of “, tax adviser or any other person whose principal business or professional activity is to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters” for “or tax adviser”,
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(b) by the substitution of the following paragraph for paragraph (f):
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“(f) a property service provider including a property service provider acting as an intermediary in the letting of immovable property, but only in respect of transactions for which the monthly rent amounts to a total of at least €10,000,”,
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(c) in paragraph (i), by the deletion of “or” where it lastly occurs, and
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(d) by the insertion of the following paragraphs after paragraph (i):
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“(ia) a virtual asset service provider,
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(ib) a person trading or acting as an intermediary in the trade of works of art (including when carried out by an art gallery or an auction house) but only in respect of transactions of a total value of at least €10,000 (whether in one transaction or in a series of transactions that are or appear to be linked to each other),
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(ic) a person storing, trading or acting as an intermediary in the trade of works of art when this is carried out in a free port but only in respect of transactions of a total value of at least €10,000 (whether in one transaction or as a series of transactions that are or appear to be linked to each other), or”.
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