Schedule 8, Part 1, paragraph 1(2)

“Cash” means— banknotes issued by the Bank of England, or an authorised bank in its capacity as an issuer of banknotes in Scotland or Northern Ireland (see Part 6 of the Banking Act 2009), or coins made by the Mint, within the meaning of the Coinage Act 1971 (see section 11 of that Act).

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