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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.
(2) For the purposes of this Chapter, a thing has been exported from Russia when—
(a)it has completed the applicable export formalities; and
(b)where the thing was transported by—
(i)land, it has left Russian territory;
(ii)sea, the ship on which it was transported has departed a port in Russia for a destination outside of Russia;
(iii)air, the aircraft on which it was transported has departed an airport in Russia for a destination outside of Russia.
(3) For the purposes of this Chapter, gold is processed where it is—
(a)altered;
(b)transformed in any way; or
(c)subjected to any other type of operation or process.]]
Textual Amendments
F1Pt. 5 Chs. 4H-4K inserted (21.7.2022) by The Russia (Sanctions) (EU Exit) (Amendment) (No. 14) Regulations 2022 (S.I. 2022/850), regs. 1(2), 12
F2Pt. 5 Ch. 4JA inserted (29.10.2022) by The Russia (Sanctions) (EU Exit) (Amendment) (No. 15) Regulations 2022 (S.I. 2022/1110), regs. 1(2)(b), 5
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