المملكة المتحدة

• UK Assay Offices (London, Birmingham, Sheffield, Edinburgh)

  Statutory hallmarking of precious-metal articles under the Hallmarking Act 1973 (Birmingham: "one of four assay offices with legal duties under UK law"); dealers must display the compulsory Dealer's Notice. Bullion and current/former legal-tender coins are exempt from hallmarking (Sch 1 Part II paras 3, 7).

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• Bank of England (as gold custodian)

  Allocated gold custody for HM Treasury (UK reserves), other central banks and certain commercial firms that support central-bank access to the London market; gold accounts at the Bank's sole discretion. Not the gold market's regulator: per the LBMA OTC Guide (2017) the Bank has not regulated the gold market since 2000 (FSA formed); certain aspects passed to the FCA after the 2012 legislation; the Bank (PRA) is prudential regulator of banks active in gold.

  الموقع

  https://www.bankofengland.co.uk/gold

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• Financial Conduct Authority (FCA)

  Conduct supervision of authorised banks and investment firms active in bullion (most are dual-regulated with the PRA); the OTC bullion market itself "is not directly regulated as a market" (LBMA OTC Guide 2017).

  الموقع

  https://www.fca.org.uk

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• HM Revenue & Customs (HMRC)

  Customs (CDS declarations, EORI), import VAT and VAT on gold (investment gold exemption, special accounting scheme, TMO), AML supervisor for high value dealers and art market participants, enforcement of import sanctions at the border

  الموقع

  https://www.gov.uk/government/organisations/hm-revenue-customs

  لا مستوى ثقة مسجَّلغير مسجَّل

  4 مصادر

• London Bullion Market Association (LBMA)

  Private standard-setter: Good Delivery List and Rules, Responsible Gold Guidance, Global Precious Metals Code adherence for members, Gold Bar Integrity database, vault data; not a statutory regulator

  الموقع

  https://www.lbma.org.uk

  لا مستوى ثقة مسجَّلغير مسجَّلنص منسوخ

  5 مصادر

• London Precious Metals Clearing Limited (LPMCL)

  Private clearing company owned by clearing members; loco London clearing via unallocated accounts; standard account agreements

  الموقع

  https://www.lpmcl.com

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدران

• Office of Financial Sanctions Implementation (OFSI), HM Treasury

  Implements and enforces UK financial sanctions (asset freezes, including on gold held for designated persons); receives frozen-asset reports; issues financial sanctions licences.

  الموقع

  https://www.gov.uk/government/organisations/office-of-financial-sanctions-implementation

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Department for Business and Trade - trade sanctions licensing (Import Sanctions Team) and Office of Trade Sanctions Implementation (OTSI)

  DBT is responsible for trade sanctions licensing; import licence applications are handled by DBT's Import Sanctions Team (aims to decide within 30 days). OTSI (part of DBT) handles civil enforcement of certain trade sanctions (services, and goods movements by UK persons that do not cross the UK border). HMRC enforces trade sanctions at the border.

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Prudential Regulation Authority (PRA), Bank of England

  Prudential supervision of banks and investment firms active in bullion

  لا مستوى ثقة مسجَّلغير مسجَّل

  مصدر واحد

• Customs and Excise Management Act 1979

  Forfeiture of smuggled gold, "even if the gold is found in the hands of an innocent buyer" (VAT Notice 701/21 s.14); some sanctions offences sit in CEMA (Russia statutory guidance s.2).

  المرجع

  1979 c. 2

  النوع

  قانون

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Act not held; relevance as stated by HMRC and FCDO guidance.

  مصدران

• Hallmarking Act 1973

  Hallmarking of precious-metal articles described as gold. Schedule 1 Part II exempts "Any coin which is, or was formerly at any time, current coin of the United Kingdom or any other territory" (para 3) and "Any raw material (including any bar, plate, sheet, foil, rod, wire, strip or tube) or bullion" (para 7).

  المرجع

  1973 c. 43

  النوع

  قانون

  نص القانونغير مسجَّل

  ملاحظة الباحث: [summary] Schedule 1 paragraphs were quoted through a WebFetch read (asked verbatim) on 2026-09-28; the Act is not yet held in laws/ (gb-fetch.tsv) - to be checked against the held copy.

  مصدران

• LBMA Good Delivery Rules (incl. Annexes A-I)

  Bar specification (2.1.5 marks, 2.1.7 350-430 fine oz, 995.0 minimum), vault refusal right (2.4), refiner throughput/TNW (4.1), GPMC (5.2), Responsible Sourcing (5.3), sanctions (5.4), Approved Weighers (Annex A) and weighing, packing and delivery (Annex B). 2026 edition held.

  النوع

  دليل قواعد

  معيارغير مسجَّلنص منسوخ

  4 مصادر

• Russia (Sanctions) (EU Exit) Regulations 2019

  Parent regime (Part 5 trade). Gold: Chapter 4J (regs 46Z10-46Z16, inserted by SI 2022/850) and Chapter 4JA (regs 46Z16A-46Z16I, inserted by SI 2022/1110); Schedule 3G; exceptions reg 60A(1C)-(1D); licences under Part 7. Financial sanctions (asset freeze regs 11-15; reg 18A foreign-reserve services incl. gold of the Central Bank of Russia) as described in the statutory guidance.

  المرجع

  SI 2019/855

  النوع

  لائحة

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] The consolidated SI 2019/855 is not held (gold chapters and Schedule 3G listed in gb-fetch.tsv); the gold provisions were read in the amending SIs as made, and regs 11-15 and 18A only as named in the statutory guidance.

  3 مصادر

• Russia (Sanctions) (EU Exit) (Amendment) (No. 14) Regulations 2022

  Chapter 4J (Gold): reg 46Z11 import of gold originating in Russia exported from Russia on or after 21 Jul 2022 (export defined in 46Z11(2)); 46Z12 acquiring gold that originated in and is located in Russia with the intention that it enter the UK; 46Z13 supplying or delivering gold that originated in Russia on or after 21 Jul 2022 from Russia or a third country to the UK; 46Z14-46Z16 technical assistance, financial services/funds and brokering; reg 60A(1C) diplomatic exception. Schedule 3G: 7108; the code printed "71129 10000" (waste and scrap of gold); ex 7118 9000 gold coin.

  المرجع

  SI 2022/850

  النوع

  لائحة

  سارٍ من

  2022-07-21

  نص القانونغير مسجَّل

  ملاحظة الباحث: Reg 46Z11(1) "originating from" was corrected to "originating in" by SI 2022/1110 Sch 3 para 4.

  مصدر واحد

• Russia (Sanctions) (EU Exit) (Amendment) (No. 15) Regulations 2022

  Chapter 4JA: 46Z16A relevant processed gold = gold processed in a third country incorporating gold that on or after 21 Jul 2022 originated in and was exported from Russia; 46Z16B gold jewellery (Sch 3G Part 3: ex 7113, ex 7114) originating in Russia exported on or after 29 Oct 2022; 46Z16C import of relevant processed gold; 46Z16D-46Z16I acquisition, technical assistance, financial services and brokering; reg 60A(1C)-(1D) exceptions. In force 29 Oct 2022.

  المرجع

  SI 2022/1110

  النوع

  لائحة

  سارٍ من

  2022-10-29

  نص القانونغير مسجَّل

  ملاحظة الباحث: SI 2023/1367 reg 4 extended the reg 60A(1D) personal-jewellery exception to diamond jewellery; it made no new gold prohibition.

  مصدران

• Value Added Tax (Terminal Markets) Order 1973

  Art. 2(2) lists "the London Bullion Market" among the terminal markets; art. 2(4): "a person is to be regarded as being a member of the London Bullion Market only if that person is a member of the London Bullion Market Association"; art. 2(5): investment gold has the VATA 1994 Sch 9 Group 15 meaning (both inserted by SI 1999/3117 from 1 Jan 2000). The zero-rating provisions for LBM investment gold are arts 4 to 7 per VGOLD1700 (not held).

  المرجع

  SI 1973/173

  النوع

  لائحة

  نص القانونغير مسجَّل

  ملاحظة الباحث: [not-read] Arts 3-7 not held (whole Order listed in gb-fetch.tsv); what they zero-rate is taken from HMRC guidance. [conflict] gb.div-tmo-member-category: art. 2(4) says any LBMA member; LBMA says the TMO is extended to Full and Market Making Members only, per the HMRC-LBMA MOU.

  4 مصادر

• Value Added Tax (Investment Gold) Order 1999

  Right to opt to tax investment gold (VGOLD1700; art. 4 is named there as the provision the special accounting scheme also applies to). Procedure: notification, or HMRC written agreement for industrial-purpose suppliers (Notice 701/21 s.4, force of law).

  المرجع

  SI 1999/3116

  النوع

  لائحة

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Order text not held (gb-fetch.tsv).

  3 مصادر

• Value Added Tax Regulations 1995

  reg 31A: invoicing, record keeping and notification for investment gold (published by HMRC as tertiary legislation with force of law); regs 103 and 103A: limited right to deduct input tax (per VGOLD1700).

  المرجع

  SI 1995/2518

  النوع

  لائحة

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Regulations text not held (reg 31A listed in gb-fetch.tsv).

  مصدران

• Value Added Tax Act 1994

  s.50 (Terminal Markets Order power), s.55 (special accounting scheme for gold; also applies to opted investment gold), s.69A (penalties for breach of the VAT Regulations), Sch 8 Group 10 (zero rate: supplies by/to central banks), Sch 9 Group 15 (investment gold exemption, from 1 Jan 2000) - as listed in HMRC VGOLD1700.

  المرجع

  1994 c. 23

  النوع

  قانون

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] The Act itself is not held in laws/ (legislation.gov.uk data.pdf returned HTTP 202 on 2026-09-28; HTML pages listed in gb-fetch.tsv). Section and Schedule numbers are as printed in VGOLD1700 (held, read-full); the r1 note that s.55 was "from general knowledge, not read" is withdrawn - VGOLD1700 names s.55.

  4 مصادر

• Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 (as amended, incl. SI 2022/748 and SI 2023/616)

  The tariff attaches to 7108 12 a Belarus import restriction (legal base SI 2023/616, from 30 Sep 2023) and export restriction (legal base SI 2022/748), footnotes SN129/SN030.

  النوع

  لائحة

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Neither the Regulations nor SIs 2022/748 and 2023/616 are held (gb-fetch.tsv); scope of the gold measures (origin or consignment test) not read.

  مصدر واحد

• Customs Tariff (Establishment) (EU Exit) Regulations 2020

  Legal base the UK tariff gives for the 0.00% third-country duty on 7108 12 00 00.

  المرجع

  SI 2020/1430

  النوع

  لائحة

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] SI not held; rate read on the tariff (28 Sep 2026).

  مصدر واحد

• LPMCL standard Allocated and Unallocated Account Agreements (2018)

  English-law custody/clearing contracts (templates): deposit notices and Rules-compliant bars (Allocated cl. 3; Unallocated cl. 3), verification and weighing before credit, right to refuse, withdrawal notices ([2pm] London time default, cl. 4.2), reports at least annually (cl. 2.3), sanctions representations (Allocated cl. 10; Unallocated cl. 8), English law (Allocated cl. 17; Unallocated cl. 15).

  النوع

  أخرى

  معيارغير مسجَّلOCR

  مصدران

• Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017

  reg 14(1)(a): high value dealer = trader in goods making or receiving cash of at least GBP 10,000 (single or linked); reg 27(1)-(3): CDD triggers (business relationship; transfer of funds > GBP 800; occasional transaction GBP 12,000+; HVD occasional cash transaction GBP 10,000+); reg 33: EDD incl. FATF call-for-action countries (as amended 30 Jun 2026).

  المرجع

  SI 2017/692

  النوع

  لائحة

  نص القانونغير مسجَّل

  ملاحظة الباحث: [not-read] The consolidated MLR 2017 is not held in laws/ (data.pdf HTTP 202 on 2026-09-28; HTML listed in gb-fetch.tsv). Regs 14(1)(a) and 27(1)-(3) were quoted verbatim through WebFetch; the amounts are confirmed by the held amending SI 2026/621 (regs 9, 14, 19).

  3 مصادر

• Money Laundering and Terrorist Financing (Amendment) Regulations 2026

  reg 9: in MLR reg 14 "10,000 euros" -> "GBP 10,000"; reg 14: in MLR reg 27 thresholds (1)(b) GBP 800, (2) GBP 12,000, (3) GBP 10,000, (5) and (7) GBP 2,000, (7A)/(7C) GBP 10,000, (7E) GBP 800; reg 19: reg 33 "high-risk third country" -> "FATF call for action country"; reg 15: pooled-account CDD (reg 29(10)-(18)). In force 30 Jun 2026; regs 20 and 36(b) from 1 Feb 2027; reg 37 partly 25 Oct 2027. Also amends Terrorism Act 2000 Sch 3A and POCA 2002 Sch 9.

  المرجع

  SI 2026/621 (made 9 Jun 2026)

  النوع

  لائحة

  سارٍ من

  2026-06-30

  نص القانونغير مسجَّل

  مصدر واحد

• Sanctions and Anti-Money Laundering Act 2018

  Enabling Act for the Russia sanctions Regulations (SIs 2022/850, 2022/1110, 2023/1367 made under ss.1, 5, 15, 17, 45, 54 and Sch 1) and for the MLR amendments (SI 2026/621 under ss.49, 54(2) and Sch 2); s.43 statutory guidance; s.21 UK nexus.

  المرجع

  2018 c. 13

  النوع

  قانون

  نص القانونغير مسجَّل

  ملاحظة الباحث: [not-read] The Act itself is not held; the sections are those recited in the SIs' preambles and the guidance.

  3 مصادر

مكتبة القوانين غير متاحة حاليًا. صفحات البحث متاحة؛ حاول مجددًا بعد قليل.

• LBMA Approved Weigher status

  Weight lists stating approved-weigher status

  يحمله

  LBMA Approved Weigher

  تصدره

  LBMA

  معيارغير مسجَّلنص منسوخ

  الأساس القانوني: LBMA Good Delivery Rules Annex A/B

  ملاحظة الباحث: Annex A of the GD Rules 2026 lists the Approved Weighers (Bank of England (gold only), Brink's, Citi, HSBC, ICBC Standard, Malca-Amit, JP Morgan, Loomis) and notes that LBMA does not approve vaults.

  مصدران

• Bank of England gold account

  Allocated gold account

  يحمله

  Foreign central bank holding gold in London

  تصدره

  Bank of England

  إرشاد رسميغير مسجَّل

  مصدران

• LBMA Good Delivery List accreditation

  Current List entry

  يحمله

  UK refiner / precious-metals recovery plant

  تصدره

  LBMA

  مدة الصلاحية

  ongoing, annual checks and Proactive Monitoring

  معيارغير مسجَّلنص منسوخ

  الأساس القانوني: LBMA Good Delivery Rules

  3 مصادر

• Adherence to the Global Precious Metals Code

  Signed Statement of Commitment to the Global Precious Metals Code (Rules for Members Sch 1)

  يحمله

  Bullion dealer / trader (importer of record, usually an LBMA member)

  تصدره

  LBMA (membership condition)

  مدة الصلاحية

  ongoing

  معيارغير مسجَّلنص منسوخ

  3 مصادر

• LBMA Full or Market Making Membership (the category that benefits from the Terminal Markets Order zero rate)

  Listing as LBMA member

  يحمله

  Bullion dealer / trader (importer of record, usually an LBMA member)

  تصدره

  LBMA

  مدة الصلاحية

  membership year 1 January to 31 December; annual fee (Rules for Members s.6.2)

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT (Terminal Markets) Order 1973 art. 2(4); LBMA Rules for Members Sch 3

  ملاحظة الباحث: [conflict] gb.div-tmo-member-category - TMO art. 2(4) counts any LBMA member; LBMA Rules Sch 3 and the 2017 OTC Guide say HMRC treats Full Members (incl. Market Making) as the market members, per the HMRC-LBMA MOU (MOU not held).

  4 مصادر

• Option to tax supplies of investment gold (notified to HMRC)

  يحمله

  UK refiner / precious-metals recovery plant

  تصدره

  HMRC (Written Enquiries Section)

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT (Investment Gold) Order 1999

  3 مصادر

• Trade sanctions import licence for otherwise prohibited Russian gold (DBT Import Sanctions Team)

  Licence reference, declared on CDS under document code 9011 as "GBSAN" + reference

  يحمله

  Bullion dealer / trader (importer of record, usually an LBMA member)

  تصدره

  Department for Business and Trade (Import Sanctions Team) on behalf of the Secretary of State

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Russia (Sanctions) (EU Exit) Regulations 2019, Part 7 (each gold prohibition is "subject to Part 7 (Exceptions and licences)")

  3 مصادر

• LBMA Responsible Gold Guidance compliance with annual independent audit

  Annual audit report by an approved service provider, submitted within three months of financial year-end and published with the List entry (GD Rules 5.3); uploaded through the GBI database

  يحمله

  UK refiner / precious-metals recovery plant

  تصدره

  LBMA / approved assurance provider

  مدة الصلاحية

  annual

  معيارغير مسجَّلنص منسوخ

  4 مصادر

• EORI number (GB)

  EORI number quoted on declarations

  يحمله

  Bullion dealer / trader (importer of record, usually an LBMA member)

  تصدره

  HMRC

  مدة الصلاحية

  ongoing

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Parts 2-6 of the EORI guide not held (only part 1).

  مصدر واحد

• PRA/FCA authorisation as a bank or investment firm

  Financial Services Register entry

  يحمله

  LPMCL clearing member bank

  تصدره

  PRA and FCA

  مدة الصلاحية

  ongoing

  معيارغير مسجَّل

  ملاحظة الباحث: [not-read] Stated by the LBMA OTC Guide (2017 edition held: "authorised banks and investment firms, which are dual-regulated"); FSMA text not read.

  مصدر واحد

• HMRC high value dealer registration under the MLR

  HMRC MLR registration

  يحمله

  Retail bullion dealer accepting cash (high value dealer)

  تصدره

  HMRC

  مدة الصلاحية

  annual renewal and fee

  الرسم

  Registration and annual supervision fees (amounts not read)

  نص القانونغير مسجَّل

  الأساس القانوني: Money Laundering Regulations 2017, reg 14 (definition); registration article not read

  ملاحظة الباحث: [conflict] gb.div-hvd-guidance-lag - the HMRC page still says 10,000 euros; the model follows SI 2026/621 (GBP 10,000 from 30 Jun 2026). [not-read] The MLR registration regulation and fee amounts not read.

  3 مصادر

• LPMCL clearing membership

  Member listing (Citi, HSBC, ICBC Standard, JP Morgan, UBS as of Sep 2026)

  يحمله

  LPMCL clearing member bank

  تصدره

  LPMCL

  معيارغير مسجَّل

  مصدران

• Customs duty on gold (UK Global Tariff)

  HS 7108 12 00 00 non-monetary gold, other unwrought forms (read); 7108 13 and 7112 91 not held

  المعدل

  0.00% (third-country duty on 7108 12 00 00; preferential rates also 0.00%)

  يدفعه

  Importer

  تحصّله

  HMRC

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430), as shown on the tariff

  ملاحظة الباحث: [not-read] Rate read on the UK Integrated Online Tariff for 7108 12 only (7108 13 page and S.I. 2020/1430 not held).

  مصدر واحد

• Import VAT on investment gold

  Bars/wafers 995+ of a weight accepted by the bullion markets; qualifying coins

  المعدل

  Exempt

  الوعاء

  Customs value

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT Act 1994 Sch 9 Group 15; VAT Notice 701/21 s.8.1; UK tariff additional code VATE

  ملاحظة الباحث: [conflict] gb.div-cpc-chief (CHIEF CPC 40 00 073 in the Notice vs additional code VATE on the tariff).

  3 مصادر

• Import VAT on non-investment gold

  Doré, grain, scrap, bars below 995, non-qualifying coins

  المعدل

  20% (standard rate; tariff code 03020)

  الوعاء

  Customs value

  يدفعه

  Importer

  تحصّله

  HMRC

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT Notice 701/21, s10.7

  مصدران

• VAT exemption for supplies of investment gold (with option to tax)

  Supplies of investment gold (incl. rights to it, unallocated gold, loans, swaps, forwards and futures; not options) and agents' services for them; not between an LBMA member and a taxable non-member (standard-rated, SAS)

  المعدل

  Exempt

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT Act 1994 Sch 9 Group 15; VAT (Investment Gold) Order 1999

  4 مصادر

• Special accounting scheme (reverse charge) for gold

  Standard-rated B2B supplies between VAT-registered (or liable) persons: fine gold, gold grain, gold coins (not margin-scheme), gold-containing goods priced at no more than a negligible amount above the gold value, investment gold on which the option to tax is exercised or supplied between an LBMA member and a non-member, and treatment/processing services producing such gold (Notice 701/21 s.11.2)

  المعدل

  20%, accounted for by the buyer

  يدفعه

  VAT-registered buyer

  تحصّله

  HMRC

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT Act 1994 s.55 (named in VGOLD1700; statute not held)

  ملاحظة الباحث: [unconfirmed] Introduced "in 1993" per VGOLD1500 (no day given; 1 Jan used as a placeholder date). The scheme is compulsory (Notice 701/21 s.11).

  4 مصادر

• Zero rate for London Bullion Market and central-bank gold transactions

  Investment gold (incl. futures and options) between taxable LBMA members (TMO; Notice 701/9 s.3.2.4); gold, rights to or part interests in gold held in the UK between central banks or between a central bank and an LBM member (VATA Sch 8 Group 10; Notice 701/21 s.10.4). Not zero-rated: investment gold between an LBMA member and a taxable non-member (standard-rated, special accounting scheme); a futures contract between a member and a non-member that leads to physical delivery (Notice 701/9 s.3.3.2).

  المعدل

  0%

  إرشاد رسميغير مسجَّل

  الأساس القانوني: VAT (Terminal Markets) Order 1973 art. 2(2), (4) and arts 4-7; VATA 1994 s.50, Sch 8 Group 10

  ملاحظة الباحث: [conflict] gb.div-tmo-member-category. [not-read] TMO arts 4-7 and VATA s.50/Sch 8 not held.

  6 مصادر

• HMRC MLR registration and annual supervision fee

  المعدل

  Not read

  يدفعه

  High value dealer

  تحصّله

  HMRC

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: [not-read] Fee amounts are on the HMRC registration-fees page, not held (gb-fetch.tsv). HMRC may terminate a registration if the correct fee is not paid.

  مصدر واحد

• No Great Britain statute imposing CAHRA/OECD due diligence on gold importers was found. Responsible-sourcing duties in London come from the LBMA (RGG mandatory for Good Delivery refiners since 2012; annual audit; Incident Review Process) and the GBI country-of-origin reporting (monthly, mandatory from 2027).

  النوع

  العناية الواجبة في مناطق النزاع

  معيارغير مسجَّلنص منسوخ

  الأساس القانوني: LBMA Responsible Gold Guidance / Good Delivery Rules

  ملاحظة الباحث: Negative finding for Great Britain. Northern Ireland: the Conflict Minerals (Compliance) (Northern Ireland) (EU Exit) Regulations 2020 (SI 2020/1664) and a 2021 amendment exist (found by search 2026-09-28); [not-read] not yet held (gb-fetch.tsv), so their gold thresholds are not recorded.

  4 مصادر

• UK persons may not provide financial services for foreign exchange reserve and asset management to the Central Bank of Russia, the National Wealth Fund or the Russian Ministry of Finance (or persons owned, controlled or acting for them); the reserves include bullion such as gold - "it is prohibited to provide financial services to carry out transactions with the Central Bank of the Russian Federation involving its gold". Relevant firms must report funds or economic resources held for these bodies.

  النوع

  العقوبات

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Russia (Sanctions) (EU Exit) Regulations 2019, reg 18A (as named in the statutory guidance)

  ملاحظة الباحث: [not-read] Regulation text not held; reg 18A as named in guidance s.3.2.

  مصدر واحد

• Only Good Delivery bars settle loco London: 350-430 fine troy oz, minimum 995.0 fineness, marks = refiner stamp, assay mark, fineness, serial number (max 11 digits or characters), month and year of manufacture (MMYY, since Jan 2019); no laser engraving. Vault managers have complete discretion and an absolute right to refuse bars (GD Rules 2.4); custodians may refuse metal (LPMCL cl. 3.5 / 3.4).

  النوع

  معيار السبائك

  معيارغير مسجَّلOCRنص منسوخ

  الأساس القانوني: LBMA Good Delivery Rules 2026; LPMCL account agreements, GD Rules 2.1.5, 2.1.7, 2.4

  4 مصادر

• The Hallmarking Act 1973 regulates describing articles as gold; Schedule 1 Part II exempts "Any raw material (including any bar, plate, sheet, foil, rod, wire, strip or tube) or bullion" (para 7) and coins that are or were current coin of the UK or any other territory (para 3). Bullion bars and legal-tender coins therefore need no hallmark; gold articles such as jewellery do.

  النوع

  أخرى

  نص القانونغير مسجَّل

  الأساس القانوني: Hallmarking Act 1973

  ملاحظة الباحث: [summary] Sch 1 read through WebFetch (asked verbatim) on 2026-09-28; Act not yet held (gb-fetch.tsv). [not-read] Weight de minimis exemptions for gold articles not recorded.

  مصدران

• Dealers in exempt investment gold must identify customers (one List 1 and one List 2 document), issue invoices with prescribed details, keep records at least 6 years and notify HMRC within 28 days when an exempt supply first exceeds GBP 5,000 or supplies to one customer exceed GBP 10,000 in 12 months - whether or not VAT-registered; penalty normally 17.5% of the value of the transactions (Finance Act 2000 penalty, Notice 701/21 s.9).

  النوع

  مكافحة غسل الأموال

  الحد

  GBP 5,000 per supply / GBP 10,000 per customer per 12 months

  نص القانونغير مسجَّل

  الأساس القانوني: VAT Regulations 1995; VAT tertiary legislation, reg 31A

  ملاحظة الباحث: Force of law as HMRC tertiary legislation (held); the penalty rate is in the non-statutory part of Notice 701/21.

  مصدران

• LBMA suspended six Russian refiners (Krastsvetmet, Novosibirsk, Uralelectromed, Moscow Special Alloys, Prioksky, Shyolkovsky) from the Good Delivery List on 7 Mar 2022; their bars made from that date are not Good Delivery; stocks already in loco London/Swiss before then remain Good Delivery.

  النوع

  معيار السبائك

  سارٍ من

  2022-03-07

  معيارغير مسجَّل

  الأساس القانوني: LBMA Good Delivery List

  3 مصادر

• Import of gold originating in Russia that was exported from Russia on or after 21 Jul 2022 is prohibited (reg 46Z11); so are acquiring gold that originated in and is located in Russia with the intention that it enter the UK (46Z12), supplying or delivering gold that originated in Russia on or after 21 Jul 2022 from Russia or a third country to the UK (46Z13), and related technical assistance, financial services or funds and brokering (46Z14-46Z16). Gold exported from Russia before 21 Jul 2022 is outside the import ban. "Gold" = Schedule 3G (7108; gold waste and scrap; ex 7118 90 gold coin). Licences under Part 7; diplomatic exception reg 60A(1C).

  النوع

  العقوبات

  الحد

  none

  سارٍ من

  2022-07-21

  نص القانونغير مسجَّل

  الأساس القانوني: Russia (Sanctions) (EU Exit) Regulations 2019 as amended by SI 2022/850, regs 46Z11-46Z16; Sch 3G

  3 مصادر

• Import of relevant processed gold - gold processed (altered, transformed or otherwise operated on) in a third country that incorporates gold which on or after 21 Jul 2022 originated in and was exported from Russia - is prohibited (46Z16C), as is import of gold jewellery (Sch 3G Part 3) originating in Russia exported on or after 29 Oct 2022 (46Z16B); with prohibitions on acquisition of Russian gold jewellery, technical assistance, financial services and brokering (46Z16D-46Z16I). Personal-luggage jewellery exception reg 60A(1D).

  النوع

  العقوبات

  سارٍ من

  2022-10-29

  نص القانونغير مسجَّل

  الأساس القانوني: SI 2022/1110 (Chapter 4JA), regs 46Z16B, 46Z16C, 46Z16D-46Z16I

  مصدران

• All smuggled gold may be liable to forfeiture under the Customs and Excise Management Act 1979, even in the hands of an innocent buyer; HMRC advises buyers to check where the gold came from, whether it was declared at import with import VAT paid, and warning signs (below-market price, quick settlement or cash, new seller without fixed premises).

  النوع

  أخرى

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Customs and Excise Management Act 1979; VAT Notice 701/21 s.14

  مصدر واحد

• The UK tariff attaches to 7108 12 00 00 a "Restriction on entry into free circulation for Belarus" (from 30 Sep 2023; legal base SI 2023/616) and a "Restriction on export for Belarus" (legal base SI 2022/748): allowed with document code 9011 (DBT licence, GBSAN reference) or 9022 (not subject to / exempt from sanctions, evidence to be produced on demand).

  النوع

  العقوبات

  سارٍ من

  2023-09-30

  إرشاد رسميغير مسجَّل

  الأساس القانوني: Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 as amended

  ملاحظة الباحث: [not-read] SIs 2023/616 and 2022/748 not held; the regulation numbers and the origin/consignment test of the Belarus gold measure are not recorded.

  مصدر واحد

• A trader accepting or making a cash payment of GBP 10,000 or more for goods (single or linked) is a high value dealer: must register with HMRC first and apply CDD. Threshold changed from EUR 10,000 to GBP 10,000 with effect from 30 Jun 2026.

  النوع

  حد النقد

  الحد

  GBP 10,000 cash (EUR 10,000 before 30 Jun 2026)

  سارٍ من

  2026-06-30

  نص القانونغير مسجَّل

  الأساس القانوني: MLR 2017 as amended by SI 2026/621, regs 14, 27(3); SI 2026/621 reg 9

  ملاحظة الباحث: [conflict] gb.div-hvd-guidance-lag - HMRC guidance still says 10,000 euros.

  4 مصادر

• Regulated firms apply CDD on a business relationship, a transfer of funds over GBP 800, an occasional transaction of GBP 12,000+ (HVDs: cash GBP 10,000+), suspicion or doubt; EDD for PEPs, non-face-to-face and FATF call-for-action countries (reg 33 as amended 30 Jun 2026); keep records 5 years; nominated officer reports suspicion to the NCA.

  النوع

  مكافحة غسل الأموال

  الحد

  Occasional transactions GBP 12,000 (general); GBP 10,000 cash (HVD); transfer of funds GBP 800 (from 30 Jun 2026; previously 15,000 / 10,000 / 1,000 euros)

  نص القانونغير مسجَّل

  الأساس القانوني: MLR 2017, reg 27

  ملاحظة الباحث: [conflict] gb.div-hvd-guidance-lag - HMRC's responsibilities page still gives 15,000/10,000 euros and the EU high-risk list. [not-read] Consolidated MLR not held.

  3 مصادر

• The import into the United Kingdom of gold originating from Russia is prohibited where it was exported from Russia on or after the relevant day. The ban goes by origin, so it applies whichever country the gold is shipped from.

  النوع

  العقوبات

  لا مستوى ثقة مسجَّل

  الأساس القانوني: The Russia (Sanctions) (EU Exit) (Amendment) (No. 14) Regulations 2022, inserting reg 46Z11 into SI 2019/855, reg 46Z11(1)

  لا مصدر مسجَّل

• LPMCL net daily average gold clearing was USD 64.5bn in July 2026.

  الأرقام: USD 64.5bn/day

  معيارغير مسجَّل

  مصدر واحد

• January 2025: precious metals were 42% of UK goods exports (GBP 18.167bn), with GBP 7.605bn to the United States (up 342% m/m) and GBP 7.612bn to Switzerland.

  الأرقام: GBP 18.2bn exports; US 7.6bn; CH 7.6bn

  إرشاد رسميغير مسجَّل

  مصدر واحد

• September 2025: precious metals imports GBP 8.95bn (Switzerland 2.232bn, South Africa 0.99bn, Uzbekistan 0.881bn, US 0.755bn); exports GBP 6.553bn (Qatar 1.582bn, China 1.268bn, Hong Kong 1.029bn, Oman 0.633bn, Switzerland 0.166bn).

  الأرقام: Imports 8.95bn; exports 6.55bn GBP

  إرشاد رسميغير مسجَّل

  ملاحظة الباحث: Figures confirmed in the held commentary (Tables 6-7), filed under laws/za-south-africa/.

  مصدر واحد

• HMRC trade statistics include non-monetary gold (gold not held as a reserve asset by a monetary authority, incl. scrap and jewellery) and exclude monetary gold, which ONS records in the National Accounts; per LBMA (Alchemist 97), ONS balance of payments records ownership changes between residents and non-residents even when bars stay in a London vault.

  إرشاد رسميغير مسجَّل

  مصدران

• London vaults (commercial plus Bank of England) held 9,632 t of gold at end-August 2026, about 770,571 bars worth about USD 1.4 trillion.

  الأرقام: 9,632 t; +1.03% m/m (Aug 2026)

  معيارغير مسجَّل

  مصدر واحد

• [conflict] VAT Notice 701/21 s.8.1 (last updated 31 Dec 2020) tells importers to use CHIEF CPC 40 00 073 to gain the investment-gold exemption; CHIEF is no longer used for imports (import guidance, update of 1 Oct 2022) and the UK tariff for 7108 12 (28 Sep 2026) shows the exemption as VAT additional code VATE (footnote 03006). The model follows the tariff. Affected: gb.st-04, gb.tax-import-vat-ig.

  إرشاد رسميغير مسجَّل

  3 مصادر

• [conflict] HMRC's high value dealer page (last updated 10 Aug 2022) and "Your responsibilities" page (23 May 2025) still give 10,000 euros (HVD registration and CDD), 15,000 euros (other occasional transactions) and the EU list of high-risk third countries, whereas SI 2026/621 substituted GBP 10,000 (MLR reg 14 and reg 27(3)), GBP 12,000 (reg 27(2)) and the FATF call-for-action list (reg 33) from 30 Jun 2026. The model follows the SI (the law). Affected: gb.cr-hvd-registration, gb.ctl-hvd-cash, gb.ctl-mlr-cdd, gb.st-30.

  نص القانونغير مسجَّل

  3 مصادر

• [conflict] Who counts as a London Bullion Market member for the TMO zero rate. The Order (art. 2(4), revised text held) says a person is a member of the London Bullion Market "only if that person is a member of the London Bullion Market Association" - any category. LBMA's Rules for Members (Schedule 3, note 2) and its 2017 OTC Guide say the TMO provisions are extended to Full Members (including Market Making Members) - HMRC "considers Full Members of the LBMA to be official members of the market" - and point to the HMRC-LBMA-LPPM MOU for the interpretation; Affiliate Members do not get the benefit. The model follows the LBMA/MOU reading (Full and Market Making Members) because it is the agreed HMRC practice; the MOU itself is not held (gb.gap-hmrc-lbma-mou). Affected: gb.cr-lbma-membership, gb.tax-vat-zero-lbm, gb.st-22, gb.law-tmo-1973.

  نص القانونغير مسجَّل

  مصدران

• Text of the Belarus sanctions measures the tariff attaches to 7108 12 (import restriction from 30 Sep 2023, export restriction).

  المستند الناقص

  SI 2023/616 and SI 2022/748 (Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations)

  أين قد يكون

  https://www.legislation.gov.uk/uksi/2023/616/pdfs/uksi_20230616_en.pdf

  سبب عدم الحصول عليه

  Measures found on the held tariff page on 2026-09-28; SIs not yet downloaded (gb-fetch.tsv).

  يؤثر في

  gb.ctl-belarus-goldgb.law-belarus-2019

• Bank of England gold account terms and deposit requirements.

  المستند الناقص

  Bank of England gold custody terms

  أين قد يكون

  Bank of England (terms not published on https://www.bankofengland.co.uk/gold)

  سبب عدم الحصول عليه

  Not public on the page read in full on 2026-09-28; request row in gb-requests.md.

  يؤثر في

  gb.st-15

• CDS procedure / additional procedure code (DE 1/10, 1/11) for importing investment gold; the VAT exemption itself is shown on the tariff as additional code VATE.

  المستند الناقص

  UK Trade Tariff Volume 3: CDS import declaration completion guide

  أين قد يكون

  https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide

  سبب عدم الحصول عليه

  Found as a link in the held import guidance on 2026-09-28; not yet downloaded (gb-fetch.tsv).

  يؤثر في

  gb.st-04

• HMRC list of coins recognised as investment gold coins (attachment to VAT Notice 701/21A).

  المستند الناقص

  Coins-update-20260615.ods

  أين قد يكون

  https://assets.publishing.service.gov.uk/media/6a467a541c8bd7ce25a5ea00/Coins-update-20260615.ods

  سبب عدم الحصول عليه

  Attachment not in the download list; listed in gb-fetch.tsv.

  يؤثر في

  gb.tax-vat-ig-supply

• Parts 2-6 of the GOV.UK EORI guide.

  المستند الناقص

  Get an EORI number - printable guide

  أين قد يكون

  https://www.gov.uk/eori/print

  سبب عدم الحصول عليه

  The download captured only part 1; listed in gb-fetch.tsv.

  يؤثر في

  gb.cr-eori

• Held copy of the Hallmarking Act 1973 (Schedule 1 was read only through WebFetch).

  المستند الناقص

  Hallmarking Act 1973 Schedule 1

  أين قد يكون

  https://www.legislation.gov.uk/ukpga/1973/43

  سبب عدم الحصول عليه

  data.pdf returned HTTP 202 to the Mac host on 2026-09-28; HTML page listed in gb-fetch.tsv.

  يؤثر في

  gb.ctl-hallmarkinggb.law-hallmarking-1973

• The HMRC-LBMA/LPPM memorandum of understanding on VAT treatment of market transactions.

  المستند الناقص

  HMRC/LBMA VAT MOU

  أين قد يكون

  https://www.lbma.org.uk/memorandum-of-understanding-mou-between-hmrc-lbma-and-lppm-2013 (PDF lead: http://www.lbma.org.uk/assets/downloads/LBMA%20LPPM%20MOU%20April%202013.pdf)

  سبب عدم الحصول عليه

  URL found by search on 2026-09-28; not yet downloaded (gb-fetch.tsv).

  يؤثر في

  gb.tax-vat-zero-lbmgb.div-tmo-member-categorygb.cr-lbma-membership

• HMRC MLR registration and annual fee amounts for high value dealers.

  المستند الناقص

  Money Laundering Regulations: registration fees (GOV.UK)

  أين قد يكون

  https://www.gov.uk/guidance/money-laundering-regulations-registration-fees

  سبب عدم الحصول عليه

  Linked from the held HVD page; not yet downloaded (gb-fetch.tsv).

  يؤثر في

  gb.tax-hvd-fee

• Consolidated MLR 2017 (regs 14, 27, 33 and the registration provisions) held in laws/.

  المستند الناقص

  SI 2017/692 as amended

  أين قد يكون

  https://www.legislation.gov.uk/uksi/2017/692

  سبب عدم الحصول عليه

  data.pdf for regs 14 and 27 returned HTTP 202 (empty) on 2026-09-28; HTML page form listed in gb-fetch.tsv.

  يؤثر في

  gb.law-mlr-2017gb.cr-hvd-registrationgb.ctl-mlr-cddgb.st-01gb.st-20gb.st-31

• Text of the Conflict Minerals (Compliance) (Northern Ireland) (EU Exit) Regulations 2020 (SI 2020/1664) and its 2021 amendment, and the EU Regulation thresholds for gold as they apply in Northern Ireland.

  المستند الناقص

  SI 2020/1664; SI 2021/145

  أين قد يكون

  https://www.legislation.gov.uk/uksi/2020/1664/pdfs/uksi_20201664_en.pdf

  سبب عدم الحصول عليه

  Identified by search on 2026-09-28 (the r1 guessed gov.uk URL was 404); not yet downloaded (gb-fetch.tsv).

  يؤثر في

  gb.ctl-cahra

• Consolidated Russia (Sanctions) (EU Exit) Regulations 2019 gold chapters (4J, 4JA), Schedule 3G, reg 18A, and the provisions behind the tariff's Russia export restriction on 7108 (SI 2022/452); Notice to Importers 2953.

  المستند الناقص

  SI 2019/855 (revised) Part 5 Chapters 4J/4JA, Sch 3G; SI 2022/452; NTI 2953

  أين قد يكون

  https://www.legislation.gov.uk/uksi/2019/855/part/5/chapter/4J

  سبب عدم الحصول عليه

  Not in the download list; listed in gb-fetch.tsv on 2026-09-28.

  يؤثر في

  gb.law-russia-2019gb.st-51gb.ctl-cbr-reserve-services

• Tariff measures for 7108 13 (semi-manufactured gold, e.g. many kilobars), 7108 11 (powder) and 7112 91 (scrap); only 7108 12 is held.

  المستند الناقص

  UK Integrated Online Tariff pages for 7108 13 00 00, 7108 11 00 00, 7112 91 00 00

  أين قد يكون

  https://www.trade-tariff.service.gov.uk/commodities/7108130000

  سبب عدم الحصول عليه

  Not in the 2026-09-28 download list; added to laws/_work/gb-fetch.tsv.

  يؤثر في

  gb.tax-import-dutygb.st-04gb.st-53

• Articles 1 and 3-7 of the Terminal Markets Order (the zero-rating provisions); the revised article 2 is held.

  المستند الناقص

  SI 1973/173 as amended (whole instrument)

  أين قد يكون

  https://www.legislation.gov.uk/uksi/1973/173/contents

  سبب عدم الحصول عليه

  Only article 2 was in the download list; whole instrument listed in gb-fetch.tsv.

  يؤثر في

  gb.law-tmo-1973gb.tax-vat-zero-lbmgb.st-22

• Whether any UK-located refiner is on the current gold Good Delivery List.

  المستند الناقص

  LBMA Current List data table

  أين قد يكون

  https://www.lbma.org.uk/good-delivery/gold-current-list

  سبب عدم الحصول عليه

  The refiner table is script-rendered: the curl copy (laws/_international) and a WebFetch on 2026-09-28 show only "67 Gold refiners". Request row in laws/_work/gb-requests.md (save from a browser).

  يؤثر في

  gb.proc-refining

• Text of VATA 1994 s.50, s.55, Sch 8 Group 10 and Sch 9 Group 15.

  المستند الناقص

  VAT Act 1994 provisions

  أين قد يكون

  https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/group/15

  سبب عدم الحصول عليه

  Not in the download list; legislation.gov.uk data.pdf URLs returned HTTP 202 (empty) to the Mac host on 2026-09-28, but its HTML pages download (TMO art. 2 did). HTML URLs listed in laws/_work/gb-fetch.tsv.

  يؤثر في

  gb.law-vata-1994gb.tax-vat-reverse-chargegb.tax-vat-zero-lbmgb.tax-import-vat-iggb.tax-vat-ig-supply

• Whether a non-bank wholesale bullion dealer paid by wire (no cash) falls within any MLR category.

  المستند الناقص

  Money Laundering Regulations 2017 (SI 2017/692), consolidated, regs 8-14

  أين قد يكون

  https://www.legislation.gov.uk/uksi/2017/692

  سبب عدم الحصول عليه

  Reg 14 (read via WebFetch 2026-09-28) makes HVD status depend on cash of GBP 10,000+, so a wire-paid dealer is not an HVD; whether it is a "financial institution" under reg 10 needs the full text - data.pdf returned HTTP 202; HTML listed in gb-fetch.tsv.

  يؤثر في

  gb.st-01

• من أستراليا إلى المملكة المتحدة
• من البرازيل إلى المملكة المتحدة
• من كندا إلى المملكة المتحدة
• من سويسرا إلى المملكة المتحدة
• من المملكة المتحدة إلى سويسرا
• من كازاخستان إلى المملكة المتحدة
• من جنوب أفريقيا إلى المملكة المتحدة

• من أستراليا إلى المملكة المتحدة
• من البرازيل إلى المملكة المتحدة
• من كندا إلى المملكة المتحدة
• من سويسرا إلى المملكة المتحدة
• من المملكة المتحدة إلى سويسرا
• من كازاخستان إلى المملكة المتحدة
• من جنوب أفريقيا إلى المملكة المتحدة

• LBMA Good Delivery Rules: Technical Specifications (gold, s.2.1.7 Marks)فتح المصدر
  غير مسجَّلغير مذكورLBMA
• LBMA Good Delivery Rules - Annex B: weighing, packing and delivery proceduresفتح المصدر
  غير مسجَّلغير مذكورLBMA
• LBMA - Good Delivery rules and governanceفتح المصدر
  غير مسجَّلغير مذكورLBMA
• Good Delivery List Rules — Conditions for Listing for Good Delivery Refiners (© The London Bullion Market Association, January 2026)فتح المصدر
  غير مسجَّلنص منسوخLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Line drawings on pp. 36–40 are images (labels transcribed below the page marker; drawn dimensions listed); logos in the brand guidelines are images

• LBMA OTC Guide - market regulationفتح المصدر
  غير مسجَّلغير مذكورLBMA
• About Good Delivery (LBMA web page)فتح المصدر
  غير مسجَّلنصLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Images not reproduced

• Gold Bar Integrity Ecosystem (LBMA web page)فتح المصدر
  غير مسجَّلنصLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Header and diagram images not reproduced

• Russia sanctions: statutory guidance (GOV.UK HTML publication)فتح المصدر
  غير مسجَّلنصSecretary of State for Foreign, Commonwealth and Development Affairs (FCDO) · قُرئ في 2026-09-28
• The Russia (Sanctions) (EU Exit) (Amendment) (No. 14) Regulations 2022فتح المصدر
  غير مسجَّلنصSecretary of State (FCDO; signed Rehman Chishti, Parliamentary Under Secretary of State) under the Sanctions and Anti-Money Laundering Act 2018; laid under s.55(3) for approval within 28 days · قُرئ في 2026-09-28
• The Russia (Sanctions) (EU Exit) (Amendment) (No. 15) Regulations 2022فتح المصدر
  غير مسجَّلنصSecretary of State (FCDO; signed Leo Docherty, Minister of State); approved by both Houses · قُرئ في 2026-09-28
• Allocated Precious Metals Accounts Agreement (template between "[NAME OF BANK]" and "[NAME OF CLIENT]")فتح المصدر
  غير مسجَّلOCRLondon Precious Metals Clearing Limited (LPMCL) — the text states it is "based upon the ALLOCATED PRECIOUS METALS ACCOUNTS AGREEMENT as published by London Precious Metals Clearing Limited" · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing after label recovery (43 labels)

• Hallmarking Act 1973 Schedule 1 (exempted articles)فتح المصدر
  غير مسجَّلغير مذكورlegislation.gov.uk
• Birmingham Assay Office - home page (theassayoffice.co.uk)فتح المصدر
  غير مسجَّلنصThe Birmingham Assay Office · قُرئ في 2026-09-28

  Missing from this copy: The Hallmarking Act 1973 and the Dealer's Notice are not in this page (see above). Page otherwise complete.

• VGOLD1700 - UK and EC Law (HMRC internal manual VAT Gold)فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• VAT Tertiary Legislation - Gold imports and exportsفتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• Gold imports and exports (VAT Notice 701/21) [page title as retrieved; the URL slug is gold-acquisitions-imports-investments-and-vat-notice-70121]فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• Good Delivery List Update: Gold & Silver Russian Refiners Suspendedفتح المصدر
  غير مسجَّلنصLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Nothing of the article missing

• Russian Good Delivery Bars Information (LBMA web page)فتح المصدر
  غير مسجَّلنصLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Nothing of the page text missing

• Sanctions: Timely Reminderفتح المصدر
  غير مسجَّلنصLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Nothing of the article missing

• UK Integrated Online Tariff - Commodity 7108120000 (Gold, non-monetary, other unwrought forms)فتح المصدر
  غير مسجَّلنصUK Integrated Online Tariff (GOV.UK trade tariff service; HMRC is named for classification advice) · قُرئ في 2026-09-28

  Missing from this copy: Only 7108 12 00 00. Not held: 7108 13 (semi-manufactured) and 7108 11 (powder), 7112 91 (scrap) pages; the Origin tab detail.

• The Russia (Sanctions) (EU Exit) (Amendment) (No. 5) Regulations 2023فتح المصدر
  غير مسجَّلنصSecretary of State (FCDO; signed Anne-Marie Trevelyan, Minister of State) · قُرئ في 2026-09-28
• Gold (Bank of England web page, bankofengland.co.uk/gold)فتح المصدر
  غير مسجَّلنصBank of England · قُرئ في 2026-09-28

  Missing from this copy: Nothing from the page body. Linked items not held: the Alchemist 95 interview PDF (http://www.lbma.org.uk/assets/Alchemist/Alchemist_95/Alch95BoEInterview.pdf), the gold statistics page (/statistics/gold), and the Bank's gold account terms (not published on this page).

• LBMA OTC Guide - Bank of Englandفتح المصدر
  غير مسجَّلغير مذكورLBMA
• LBMA Good Delivery List - gold (current list) web pageفتح المصدر
  غير مسجَّلنصLondon Bullion Market Association · قُرئ في 2026-09-28

  Missing from this copy: The list itself is loaded by script and is not in the retrieved HTML; only navigation text came through. The refiner entries are missing (see laws/_work/za-requests.md)

• LBMA Rules for Members, V2. June 2021 (inner title "LBMA Membership Rules", June 2021)فتح المصدر
  غير مسجَّلنصLondon Bullion Market Association (LBMA) · قُرئ في 2026-09-28

  Missing from this copy: Flowchart schedules (2a, 2b, 4) are in the text layer but their boxes come out in drawing order, not reading order

• The Value Added Tax (Terminal Markets) Order 1973 - article 2 (latest available revised version)فتح المصدر
  غير مسجَّلنصthe page does not name the maker (to confirm from the as-made PDF /uksi/1973/173/pdfs/uksi_19730173_en.pdf) · قُرئ في 2026-09-28

  Missing from this copy: Articles 1 and 3 to 7 (the zero-rating provisions HMRC cites as arts 4-7) are absent - only article 2 is in this copy. Whole instrument listed in gb-fetch.tsv.

• Commodities and terminal markets (VAT Notice 701/9)فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• VGOLD1600 - The London Bullion Market and Central Banks (HMRC internal manual VAT Gold)فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• Making a full import declarationفتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• The Money Laundering and Terrorist Financing (Amendment) Regulations 2026فتح المصدر
  غير مسجَّلنصHM Treasury (signed by two Lords Commissioners, Stephen Morgan and Christian Wakeford) under ss. 49 and 54(2) of, and Sch 2 to, the Sanctions and Anti-Money Laundering Act 2018; draft approved by both Houses · قُرئ في 2026-09-28
• Check if you need to register for money laundering supervision if you're a high value dealers [sic, title as printed]فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• Your responsibilities under money laundering supervisionفتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• Unallocated Precious Metals Accounts Agreement (template between "[NAME OF BANK]" and "[NAME OF CLIENT]")فتح المصدر
  غير مسجَّلOCRLondon Precious Metals Clearing Limited (LPMCL) · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing after label recovery (36 labels)

• LBMA OTC Guide - London Precious Metals Clearing Limitedفتح المصدر
  غير مسجَّلغير مذكورLBMA
• Making a full export declarationفتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• VGOLD1300 - Background to the exemption for investment gold (HMRC internal manual VAT Gold)فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• VGOLD1500 - The special accounting scheme (HMRC internal manual VAT Gold)فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• London Precious Metals Clearing Limited — home page ("Welcome to the LPMCL")فتح المصدر
  غير مسجَّلنصLondon Precious Metals Clearing Limited (LPMCL) · قُرئ في 2026-09-28

  Missing from this copy: Member logos are images (their alt texts name the members)

• Get an EORI number (GOV.UK guide) - part 1 "Who needs an EORI"فتح المصدر
  غير مسجَّلنصGOV.UK service guide for the HMRC EORI service; the page itself names no organisation (to confirm on the printable version, /eori/print) · قُرئ في 2026-09-28

  Missing from this copy: Only part 1 of 6 is in this copy. Parts 2-6 (Check which EORI number you need; If you move goods to or from Northern Ireland; Apply for an EORI number; Report a change or cancel; Get help) are absent - fetch https://www.gov.uk/eori/print (listed in gb-fetch.tsv).

• LBMA - London vault dataفتح المصدر
  غير مسجَّلغير مذكورLBMA
• LBMA OTC Guide - documentationفتح المصدر
  غير مسجَّلغير مذكورLBMA
• Investment gold coins (VAT Notice 701/21A)فتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28

  Missing from this copy: Section 3's actual list of coins is an attachment not held: "UK list of coins recognised as investment gold coins" (ODS, 19.6 KB) https://assets.publishing.service.gov.uk/media/6a467a541c8bd7ce25a5ea00/Coins-update-20260615.ods (listed in gb-fetch.tsv).

• The Royal Mint - Precious Metals Recoveryفتح المصدر
  غير مسجَّلغير مذكورThe Royal Mint
• The Royal Mint announces investment in Excir (10 Apr 2025)فتح المصدر
  غير مسجَّلغير مذكورThe Royal Mint
• Open Access Government - Royal Mint opens new facility to recycle gold from electronic waste (7 Aug 2024)فتح المصدر
  غير مسجَّلغير مذكورOpen Access Government
• LBMA OTC Guide - taxationفتح المصدر
  غير مسجَّلغير مذكورLBMA
• UK overseas trade in goods statistics January 2025: commentaryفتح المصدر
  غير مسجَّلغير مذكورHMRC
• UK overseas trade in goods statistics September 2025: commentaryفتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28

  Missing from this copy: Nothing missing; tables are on the page, figures as SVG images not converted

• UK overseas trade in goods statistics July 2025: methodology notesفتح المصدر
  غير مسجَّلنصHM Revenue & Customs · قُرئ في 2026-09-28
• LBMA Alchemist issue 97 - The treatment of gold in official UK trade statisticsفتح المصدر
  غير مسجَّلغير مذكورLBMA (Alchemist)
• Money Laundering Regulations 2017 (SI 2017/692) regulation 14فتح المصدر
  غير مسجَّلغير مذكورlegislation.gov.uk
• Money Laundering Regulations 2017 (SI 2017/692) regulation 27فتح المصدر
  غير مسجَّلغير مذكورlegislation.gov.uk