| 85400 | Labelling of packages | |
| 91260 | Laboratories, police, operation of | |
| 66300 | Laboratories, space, services of | |
| 93220 | Laboratory and technical services for livestock | |
| 93290 | Laboratory and technical services for other animals | |
| 93210 | Laboratory and technical services for pet animals | |
| 91138 | Labour exchanges, operation of | |
| 91138 | Labour policies, administrative services related to the implementation of | |
| 91138 | Labour policy, administrative services related to the formulation of | |
| 91138 | Labour regulations, administrative services related to the implementation of | |
| 85123 | Labourers, supplying of, for work assignments | |
| 86390 | Lacquering of furniture | |
| 54730 | Lacquering services | |
| 62364 | Lacquers, mail order retail trade services of | |
| 62164 | Lacquers, non-specialized store retail trade services of | |
| 62464 | Lacquers, other non-store retail trade services of | |
| 62564 | Lacquers, retail trade services of, on a fee or contract basis | |
| 62264 | Lacquers, specialized store retail trade services of | |
| 61164 | Lacquers, wholesale trade services of, except on a fee or contract basis | |
| 61264 | Lacquers, wholesale trade services of, on a fee or contract basis | |
| 83222 | Land development costs, estimation of | |
| 94222 | Land filling, secure chemical, disposal of hazardous liquid waste by means of | |
| 94222 | Land filling, secure chemical, disposal of hazardous solid waste by means of | |
| 91131 | Land improvement and expansion, administrative services related to | |
| 91131 | Land reclamation, administrative services related to | |
| 72230 | Land sales on a fee or contract basis | |
| 73114 | Land transport equipment n.e.c., rental or leasing of without operator | |
| 52100 | Land, agricultural | |
| 54320 | Land, agricultural, preparation of | |
| 52200 | Land, built-up and related | |
| 83222 | Land, commerical, aesthetic landscaping of | |
| 52100 | Land, forest | |
| 72230 | Land, non-residential, appraisal of, on a fee or contract basis | |
| 72230 | Land, non-residential, buying of, on a fee or contract basis | |
| 72230 | Land, non-residential, rental of, on a fee or contract basis | |
| 72230 | Land, non-residential, sales of, on a fee or contract basis | |
| 52900 | Land, other | |
| 52100 | Land, other wooded | |
| 54330 | Land, recreation of | |
| 52300 | Land, recreational and other open | |