Section 46Z16A(1)

In this Chapter— “relevant day” means the day on which this Chapter comes into force; “relevant processed gold” means gold which— has been processed in a third country; and incorporates gold that, on or after 21st July 2022— originated in Russia, and has been exported from Russia; “third country” means a country that is not the United Kingdom, the Isle of Man or Russia.

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Source: legislation.gov.uk · retrieved 2026-08-30