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In the UK, Boxing Day is a bank holiday (in England, Wales and
Northern Ireland since 1871). When 26 December falls on a Saturday,
the Boxing Day public holiday is moved to the substitute day, which
is the following Monday. If 26 December falls on a Sunday, the
substitute public holiday is the following Tuesday. As Boxing Day was
traditionally the first week day (historically Monday–Saturday) after
Christmas, it cannot technically be on a Sunday as that is considered
to be the day of worship. However, 26 December is nowadays
generally referred to as Boxing Day, even when it falls on the Sunday.
In Scotland, Boxing Day has been specified as an additional
bank holiday since 1974, by Royal Proclamation under the Banking
and Financial Dealings Act 1971.
In 2009, many retailers with both online and High Street stores
launched their online sales on Christmas Eve and their High Street
sales on Boxing Day.