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‘Money� comprises coins or banknotes, in sterling or any other currency, when supplied as legal tender in a financial transaction. For the purposes of this item, the term does not apply to numismatic or gold coins (although they may be covered by the investment gold exemption and ) or coins and banknotes, which are not legal tender.

Please note that under Council Regulation No 1777/2005, with effect from 1 July 2006 platinum nobles are also excluded.