Schedule 9, Part 1, paragraph 1(13)

For the purposes of sub-paragraph (12)— “cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically; “money” means— but does not include a cryptoasset; and money in sterling, money in any other currency, or money in any other medium of exchange, in sub-paragraphs (i), (ii) and (iii) of sub-paragraph (12)(a), “cryptoasset” includes a right to, or interest in, the cryptoasset.

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Source: legislation.gov.uk · retrieved 2026-09-04