Section 809Z6 — Finance Act 2008: Exempt property: other interpretation

Exempt property: other interpretation 809Z6 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.