# The Social Security (Contributions) Regulations 2001, Paragraph 10: Gemstones


Any gemstone, including stones such as diamond, emerald, ruby, sapphire, amethyst, jade, opal or topaz and organic gemstones such as amber or pearl, whether cut or uncut and whether or not having an industrial use.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/IV/paragraph/10 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.