Section 46Z9E(1)

In this Chapter— “2709 oil and oil products” means those oil and oil products which— fall within commodity code 2709, and originate in Russia; “relevant processed oil products” means oil and oil products which— fall within commodity code 2710, and have been processed in a third country from 2709 oil and oil products; “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