Regulation 46Z16A InterpretationF1F2

In this Chapter—

• “relevant day” means the day on which this Chapter comes into force;

• “relevant processed gold” means gold which—

  1. (a)

     has been processed in a third country; and

  2. (b)

     incorporates gold that, on or after 21st July 2022—

     1. (i)

        originated in Russia, and

     2. (ii)

        has been exported from Russia;

• “third country” means a country that is not the United Kingdom, the Isle of Man or Russia.

For the purposes of this Chapter, a thing has been exported from Russia when—

For the purposes of this Chapter, gold is processed where it is—