Section 46Z16V(1)

In this Chapter— “relevant processed synthetic diamonds” means synthetic diamonds which— are equal to, or larger than, 0.5 carats; were manufactured in Russia; and have been processed in a third country; “synthetic diamonds” means any thing falling within the following commodity codes— 7104 21 (synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped); or 7104 91 (synthetic or reconstructed diamonds, other than unworked or simply sawn or roughly shaped); “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