# Finance Act 2011, Paragraph 18


(1) Each of the following is a relevant data-holder—
(a) a lessee (or successor in title of a lessee),
(b) an occupier of land,
(c) a person having the use of land, and
(d) a person who, as agent, manages land or is in receipt of rent or other payments arising from land.
(2) The reference to a person who manages land includes a person who markets property to potential tenants, searches for tenants or provides similar services.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.