Firms of Legal Professionals, Accountants and Estate Agents
for the purpose of or with a view to effecting the introduction to the client of a third person who wishes to acquire or (as the case may be) dispose of such an interest, and
after such an introduction has been effected in the course of that business, for the purpose of securing the disposal or (as the case may be) the acquisition of that interest.
Legal and accountancy services
the acquisition or disposal of an interest in or in respect of real property (including for the avoidance of doubt a leasehold interest),
the management of client money, securities or other assets,
the management of bank, savings or securities accounts,
the organisation of contributions for the creation, operation, management or administration of companies,
the creation, operation, management or administration of legal persons or arrangements, and the acquisition or disposal of business entities.
or the business of auditor, external accountant, insolvency practitioner or tax adviser.
An "independent legal professional" does not include legal professionals employed by -
public authorities, or
undertakings which do not by way of business provide legal services to third parties.
An "auditor" means any person who, by way of business, provides audit services pursuant to any function under an enactment,
"external accountant" means any person who, by way of business, provides accountancy services to third parties and does not include accountants employed by -
public authorities, or
undertakings which do not by way of business provide accountancy services to third parties.
"insolvency practitioner" means any person who, by way of business, provides services which include acceptance of appointment as an administrator, liquidator or receiver under the Companies (Guernsey) Law, 2008, the Limited Partnerships (Guernsey) Law, 1995 or any similar enactment,
"tax adviser" means any person who, by way of business, provides advice about the tax affairs of other persons,
and, for the avoidance of doubt, in each case, does not include an employed person whose duties relate solely to the provision of audit services or accountancy services or services of the type described in the above definitions of insolvency practitioner or tax adviser, as the case may be, to his employer.