[F1809Z6Exempt property: other interpretationU.K.
(1)This section applies for the purposes of sections 809X to 809Z5.
(2)“Property” does not include money.
(3)In subsection (2) “money” includes—
(a)a traveller's cheque,
(b)a promissory note,
(c)a bill of exchange, and
(d)any other—
(i)instrument that is evidence of a debt, or
(ii)voucher, stamp or similar token or document which is capable of being exchanged for money, goods or services.
(4)References to property being in the United Kingdom are references to the property—
(a)being in the United Kingdom after being brought to, or received in, the United Kingdom in circumstances in which section 809L(2)(a) applies, or
(b)being used in the United Kingdom in circumstances in which section 809L(2)(a) applies.]
Textual Amendments
F1Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)