3.— (1) This Act shall not apply to—

(a) an auction conducted by an officer of the Revenue Commissioners while performing the functions of that office or employment,

(b) an auction conducted by, or by an officer of, a sheriff, under-sheriff, or county registrar,

(c) an auction, under any statutory provision relating to distress in respect of rates, conducted by a rate collector,

(d) an auction conducted under a power of sale conferred by—

(i) section 8 of the Pounds (Provisions and Maintenance) Act 1935, or

(ii) section 5 of the Animals Act 1985,

(e) a sale of wreck conducted by a receiver of wreck appointed under section 41 of the Merchant Shipping (Salvage and Wreck) Act 1993,

(f) an auction of fresh fish,

(g) an auction of State property conducted by an officer of the State,

(h) an auction conducted by a person authorised by or under any statutory provision to do so without being licensed,

(i) an auction of property, other than land, for charitable purposes,

(j) a person acting as agent for a Minister of the Government, the Commissioners for Public Works in Ireland or any person authorised by any statutory provision to acquire land compulsorily,

(k) the purchase or sale, by whatever means, of any land whether in or outside the State on behalf of another person in the course of and ancillary to the provision of legal services by a solicitor to that other person,

(l) a property service consisting solely of a short-term letting to a person where such letting—

(i) does not exceed or is unlikely to exceed 8 consecutive weeks, and

(ii) is for bona fide tourism or other leisure purposes,

(m) an approved housing body when providing a property service in respect of its own properties,

(n) a property service provided by a local authority in the course of the performance of its functions under any statutory provision,

(o) a property service provided by an employee of a licensee where—

(i) the licensee is a property services employer or an independent contractor licensed to provide that service in that capacity,

(ii) the principal function of the employee is the provision of secretarial, reception, human resource management, information technology or financial services, or any combination thereof, for the licensee, and

(iii) the employee does not, in relation to the provision of that property service to a client of the licensee, directly engage with the client except to the extent necessary for the purposes of the performance of such principal function,

and

(p) such other property service as may be prescribed in regulations made under section 96 for the purposes of this paragraph.

(2) The Authority may from time to time issue guidelines with respect to the practical operation of subsection (1) (o).