The Iran (Sanctions) Regulations 2023

Any goods which can perform any of the following functions (whether individually or as part of a system)—

• (a) deep packet inspection;

• (b) network interception, including associated systems management and data retention functions;

• (c) radio frequency monitoring, including associated processing or examination;

• (d) network and satellite jamming;

• (e) remote infection;

• (f) speaker recognition, including associated processing functions;

• (g) IMSI, MSISDN, IMEI and TMSI interception and monitoring;

• (h) tactical SMS, GSM, GPS, GPRS, UMTS, CDMA, and PSTN interception and monitoring;

• (i) DHCP, SMTP and GTP information interception and monitoring;

• (j) pattern recognition and pattern profiling;

• (k) remote forensics;

• (l) semantic processing;

• (m) WEP and WPA code breaking;

• (n) interception of VoIP (including proprietary and standard protocols).

2

Any software which can perform any of the functions described in paragraph 1(a) to (n) (whether individually or as part of a system).

Other software and other technology

3

Any software or other technology which is specially designed for the development, production or use of any goods or software described in paragraph 1 or 2.

Interpretation

4

For the purposes of this Schedule, the following terms have the meaning given to them in the Dual-Use Regulation—

• “development”;

• “production”;

• “software”;

• “technology”;

• “use”.

Acronyms and abbreviations used in this Schedule

5

The acronyms and abbreviations used in this Schedule have the following meaning—

ABBREVIATION/ ACRONYM	MEANING	ADDITIONAL INFORMATION
IMSI	International Mobile Subscriber Identity	This is a unique identification code for each mobile telephony device, integrated in the SIM card and which allows identification of that SIM, via GSM and UMTS networks.
MSISDN	Mobile Subscriber Integrated Services Digital Network Number	This is a number that uniquely identifies a subscription in a GSM or a UMTS mobile network. It is the telephone number to the SIM card in a mobile phone and therefore identifies a mobile subscriber as well as the IMSI.
IMEI	International Mobile Equipment Identity	This is a number, usually unique, to identify GSM, WCDMA and IDEN mobile phones as well as some satellite phones. It is usually found printed inside the battery compartment of the phone.
TMSI	Temporary Mobile Subscriber Identity
SMS	Short Message System
GSM	Global System for Mobile Communications
GPS	Global Positioning System
GPRS	General Packet Radio Service
UMTS	Universal Mobile Telecommunications System
CDMA	Code Division Multiple Access
PSTN	Public Switch Telephone Networks
DHCP	Dynamic Host Configuration Protocol
SMTP	Simple Mail Transfer Protocol
GTP	GPRS Tunnelling Protocol
WEP	Wired Equivalent Privacy
WPA	Wi-Fi Protected Access
VoIP	Voice over Internet Protocol
WCDMA	Wideband Code Division Multiple Access
IDEN	Integrated Digital Enhanced Network

Schedule 4 — Goods of strategic concern and technology of strategic concern

Part 1 — General

Interpretation

1

• (1) For the purposes of this Schedule, a thing “falls within” a commodity code if it is, or would be, classified under that commodity code, as set out in the Goods Classification Table.

• (2) For the purposes of determining whether or not a thing is, or would be, “classified” in accordance with sub-paragraph (1), the rules of interpretation contained in the following have effect—

• (a) Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;

• (b) notes to a section or chapter of the Goods Classification Table.

• (3) For the purposes of this paragraph—

• “commodity code” includes a code denoting a heading or sub-heading;

• “the Goods Classification Table” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;

• “the Tariff of the United Kingdom” means the document containing the legal classification and import rate for products being imported into the United Kingdom, entitled “The Tariff of the United Kingdom”, as revised or re-issued from time to time, including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act 2018 replacing the same in whole or in part.

2

For the purposes of this Schedule, the following terms have the meaning given to them in the Dual-Use Regulation—

• “development”;

• “GNSS”;

• “LIDAR”;

• “production”;

• “technology”;

• “use”.

Part 2 — Items that are specified by commodity code

3

Any thing falling within a commodity code mentioned in column 1 of the following table.

(1) Commodity code	(2) Description
8407 10	Spark-ignition reciprocating or rotary internal combustion piston engines for aircraft
8408 90	Compression-ignition internal combustion piston engines
8409 10	Parts suitable for use solely or principally with internal combustion piston engine for aircraft
8411 11	Turbojets of a thrust not exceeding 25 kn
8411 12	Turbojets of a thrust exceeding 25 kn
8411 21	Turbopropellers of a power not exceeding 1100 kw
8411 22	Turbopropellers of a power exceeding 1100 kw
8411 91	Parts of turbojets and turbopropellers
8457 10	Machining centres
8458 11	Numerically controlled horizontal lathes
8458 91	Other numerically controlled lathes
8459 61	Numerically controlled milling machines
8466 93	Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8461, not elsewhere specified
8471 50	Processing units other than those of subheading 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
8471 80	Other units of automatic data processing machines, not elsewhere specified
8481 10	Pressure-reducing valves
8482 10	Ball bearings
8482 20	Tapered roller bearings, including cone and tapered roller assemblies
8482 30	Spherical roller bearings
8482 50	Other cylindrical roller bearings, including cage and roller assemblies
8486 10	Machines and apparatus for the manufacture of boules or wafers
8486 20	Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits
8486 40	Machines and apparatus for the manufacture or repair of masks and reticles; for assembling semiconductor devices or electronic integrated circuits; and for lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays
8501	Electric motors and generators, excluding generating sets
8504 40	Static convertors
8506	Primary cells and primary batteries
8511 20	Ignition magnetos; magneto-dynamos; magnetic flywheels
8511 80	Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines: Other equipment
8517 61	Base stations
8517 62	Machines for the reception, conversion, and transmission or regeneration of voice, images or other data, including switching and routing apparatus
8517 69	Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network, not elsewhere specified
8517 71	Parts of telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
8525 83	Night vision cameras
8525 89	Cameras, visible or thermal, specially designed for unmanned aerial vehicles
8526 10	Radar apparatus
8526 91	Radio navigational aid apparatus
8526 92	Radio remote control apparatus
8529 10	Aerials and aerial reflectors of all kinds; parts suitable for use therewith
8529 90	Other parts suitable for use solely or principally with the apparatus of headings 8524 to 8528, not elsewhere specified
8532 21	Tantalum capacitors
8532 22	Aluminium electrolytic capacitors
8532 24	Ceramic dielectric multilayer capacitors
8534	Printed circuits
8536 69	Coaxial connectors; cylindrical multicontact connectors; rack and panel connectors; printed circuit connectors; ribbon or flat cable connectors; other
8536 90	Other electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, not elsewhere specified
8537 10	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity for a voltage not exceeding 1000 v
8541 10	Diodes, other than photosensitive or light-emitting diodes (LED)
8541 21	Transistors, other than photosensitive transistors with a dissipation rate of less than 1 w
8541 29	Transistors, other than photosensitive transistors, not elsewhere specified
8541 30	Thyristors, diacs and triacs, other than photosensitive devices
8541 49	Photosensitive semiconductor devices, not elsewhere specified
8541 51	Semiconductor-based transducers
8541 59	Semiconductor devices, not elsewhere specified
8541 60	Mounted piezo-electric crystals
8542 31	Electronic integrated circuits: processors and controllers
8542 32	Memories of electronic integrated circuits
8542 33	Amplifiers of electronic integrated circuits
8542 39	Other electronic integrated circuits, not elsewhere specified
8543 20	Signal generators
8543 70 02	Microwave amplifiers
8543 70 04	Digital flight-data recorders
8543 70 90	Other electrical machines and apparatus, having individual functions, not elsewhere specified in chapter 85
8548	Electrical parts of machinery or apparatus, not elsewhere specified in chapter 85
8805 10	Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof
8806 91	Unmanned aerial vehicles other than those designed for carrying passengers
8806 92	Unmanned aerial vehicles other than those designed for carrying passengers
8806 93	Unmanned aerial vehicles other than those designed for carrying passengers
8806 94	Unmanned aerial vehicles other than those designed for carrying passengers
8806 99	Unmanned aerial vehicles other than those designed for carrying passengers
8807 30	Other parts of aeroplanes, helicopters or unmanned aircraft
9006 30	Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes
9006 91	Parts and accessories of photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
9013 10	Telescopic sights for fitting to arms of lasers, other than laser diodes, and of other optical appliances and instruments, not elsewhere specified in chapter 90
9013 20	Lasers, other than laser diodes
9013 80	Other devices, appliances and instruments of lasers, other than laser diodes, and of other optical appliances and instruments, not elsewhere specified in chapter 90
9013 90 80	Other parts and accessories of lasers, other than laser diodes, and of other optical appliances and instruments, not elsewhere specified in chapter 90
9014 20	Instruments and appliances for aeronautical or space navigation, other than compasses
9014 80	Other navigational instruments and appliances
9015 10	Rangefinders
9015 80	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders: Other instruments and appliances
9015 90	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders: Parts and accessories
9025 80	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments: Other instruments
9025 90	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments: Parts and accessories
9026 80	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032: Other instruments
9026 90	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032: Parts and accessories
9027 50	Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared)
9030 20	Oscilloscopes and oscillographs
9030 32	Multimeters, with a recording device
9030 39	Other instruments and apparatus for measuring or checking voltage, current, resistance or power: Other, with a recording device
9030 82	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities: For measuring or checking semiconductor wafers or devices
9031 80 20	Measuring or checking instruments, appliances and machines, not elsewhere specified in chapter 90; profile projectors: For measuring or checking geometrical quantities
9031 80 80	Other measuring or checking instruments, appliances and machines, not elsewhere specified in chapter 90; profile projectors
9031 90	Parts and accessories of measuring or checking instruments, appliances and machines, not elsewhere specified in chapter 90; profile projectors
9032 10	Thermostats
9033 00 90	Other parts and accessories (not elsewhere specified in chapter 90) for machines, appliances, instruments or apparatus of chapter 90

Part 3 — Items that are specified by description

4

Equipment specially designed for satellite navigation equipment, including aerials and antennas suitable for the reception of GNSS signals.

5

Airborne laser rangefinder.

PART 4 — Electronic components and devices

6

LIDAR systems.

7

Pitot tubes and air measurement sensors for unmanned aerial vehicles.

PART 5 — Other items

8

Engine fuel management systems and pressure transmitter for use in unmanned aerial vehicles.

9

Software programming devices for use with unmanned aerial vehicles.

10

Software defined radios designed or modified for use on unmanned aerial vehicles.

11

Single board computers for use in unmanned aerial vehicles.

12

Video encoding devices for use in unmanned aerial vehicles.

13

Technology, designed or specifically adapted for the test, development or production of equipment listed in Parts 2 and 3 of this Schedule.

14

Software programming devices for use with unmanned aerial vehicles.

15

Software defined radios designed or modified for use on unmanned aerial vehicles.

16

Single board computers for use in unmanned aerial vehicles.

17

Video encoding devices for use in unmanned aerial vehicles.

SCHEDULE 5 — Treasury licences: purposes

Interpretation

1

• (1) In this Schedule—

• “consular post” has the same meaning as in the Vienna Convention on Consular Relations done at Vienna on 24 April 1963[^f00059], and any reference to the functions of a consular post is to be read in accordance with that Convention;

• “designated person” has the same meaning as it has in Part 3 (Finance);

• “diplomatic mission” and any reference to the functions of a diplomatic mission, are to be read in accordance with the Vienna Convention on Diplomatic Relations done at Vienna on 18 April 1961;

• “frozen account” has the meaning given in regulation 55(7);

• “frozen funds or economic resources” means funds or economic resources frozen by virtue of regulation 15, and any reference to a person’s frozen funds or economic resources is to funds or economic resources frozen as a consequence of the designation of that person for the purpose of that regulation.

• (2) For the purposes of this Schedule, references to a designated person are to be read as including a person (“C”) who is owned or controlled directly or indirectly (within the meaning of regulation 9) by the designated person (“P”).

• (3) When determining for the purposes of paragraph 10 when C became a designated person, C is to be treated as having become a designated person at the same time as P.

Basic needs

2

• (1) To enable the basic needs of a designated person, or (in the case of an individual) any dependent family member of such a person, to be met.

• (2) In the case of an individual in sub-paragraph (1), “basic needs” includes—

• (a) medical needs;

• (b) needs for—

• (i) food;

• (ii) payment of insurance premiums;

• (iii) payment of tax;

• (iv) rent or mortgage payments;

• (v) utility payments.

• (3) In the case of a person other than an individual in sub-paragraph (1), “basic needs” includes needs for—

• (a) payment of insurance premiums;

• (b) payment of reasonable fees for the provision of property management services;

• (c) payment of remuneration, allowances or pensions of employees;

• (d) payment of tax;

• (e) rent or mortgage payments;

• (f) utility payments.

• (4) In sub-paragraph (1)—

• “dependent” means financially dependent;

• “family member” includes—the wife or husband of the designated person;the civil partner of the designated person;any parent or other ascendant of the designated person;any child or other descendant of the designated person;any person who is a brother or sister of the designated person, or a child or other descendant of such a person.

Legal services

3

To enable the payment of—

• (a) reasonable professional fees for the provision of legal services, or

• (b) reasonable expenses associated with the provision of legal services.

Maintenance of frozen funds and economic resources

4

To enable the payment of—

• (a) reasonable fees, or

• (b) reasonable service charges,

arising from the routine holding or maintenance of frozen funds or economic resources.

Extraordinary expenses

5

To enable an extraordinary expense of a designated person to be met.

Pre-existing judicial decisions etc.

6

To enable the implementation or satisfaction (in whole or in part) of a judicial, administrative or arbitral decision or lien which is enforceable in the United Kingdom (the “judicial decision”), provided that—

• (a) where funds or economic resources are made available to a designated person, they are credited to a frozen account or otherwise frozen by virtue of regulation 15;

• (b) where funds or economic resources are made available by a person (including a designated person) to a designated person to enable the implementation or satisfaction of the judicial decision, no other designated person benefits, directly or indirectly.

Humanitarian assistance activities etc.

7

• (1) To enable anything to be done in connection with the performance of any humanitarian assistance activity.

• (2) In sub-paragraph (1) “humanitarian assistance activity” includes the work of international and non-governmental organisations carrying out relief activities in Iran for the benefit of the civilian population there.

Diplomatic missions

8

To enable anything to be done in order that the functions of a diplomatic mission or consular post in Iran or of an international organisation enjoying immunities in accordance with international law may be carried out.

Extraordinary situation

9

To enable anything to be done to deal with an extraordinary situation.

Prior obligations

10

To enable, by the use of a designated person’s frozen funds or economic resources, the satisfaction of an obligation of that person (whether arising under a contract, other agreement or otherwise), provided that—

• (a) the obligation arose before the date on which the person became a designated person, and

• (b) no payments are made to another designated person, whether directly or indirectly.

Medical goods or services

11

• (1) To enable anything to be done in connection with the provision of medical goods or services for the benefit of the civilian population of a country.

• (2) To enable the import, export or use of medical goods.

Food

12

To enable anything to be done in connection with the production or distribution of food for the benefit of the civilian population of a country.

Signed

Anne-Marie Trevelyan — Minister of State — Foreign, Commonwealth and Development Office — 11th December 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime in relation to Iran for the purpose of encouraging the Government of Iran to comply with international human rights law and to respect human rights and to deter the Government of Iran or an armed group backed by the Government of Iran from conducting hostile activity against the United Kingdom and other countries.

The Regulations revoke and replace the Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019.

Part 2 of the Regulations confers a power on the Secretary of State to designate persons who are, or have been, involved in the commission of serious human rights violations or abuses in Iran or involved in hostile activity against the United Kingdom and other countries for the purposes of financial, director disqualification, immigration or shipping sanctions.

Part 3 of the Regulations provides for designated persons to be made subject to financial sanctions, including having their funds and/or economic resources frozen.

Part 4 of the Regulations provides for designated persons to be made subject to director disqualification sanctions for the purpose of disqualifying those persons from being a director of a company or directly or indirectly taking part in or being concerned in the promotion, formation or management of a company.

Part 5 of the Regulations provides that designated persons are “excluded persons” for the purposes of section 8B of the Immigration Act 1971 (c. 77), meaning generally that they must be refused leave to enter the United Kingdom and leave to remain in the United Kingdom, and any leave that has been granted is invalid.

Part 6 of the Regulations imposes trade restrictions on specified goods and technology which may be used to repress the civilian population of Iran (as specified in Schedule 2 to these Regulations) and on specified goods and technology (as specified in Schedule 3 to these Regulations) which may be used for interception and monitoring services in Iran. A further trade sanction that is imposed by these Regulations is to prohibit the provision of interception and monitoring services to, or for the benefit of, the Government of Iran. Part 6 also imposes trade restrictions on specified goods and technology which may be used by Iran to build and improve their unmanned aerial vehicle systems (as specified in Schedule 4 to these Regulations).

Part 7 of the Regulations prohibits ships owned, controlled, chartered or operated by a designated person, or where they are a specified ship, from entering ports in the United Kingdom. There is a notification and publicity requirement where the specification power is used. The Regulations provide the Secretary of State with a power to control the movement of ships owned, controlled, chartered or operated by a designated person, or specified ships, by requiring them to leave or enter specified ports, proceed to a specified place or remain where they are. The Regulations also confer powers on the Secretary of State and harbour authorities to detain ships owned, controlled, chartered or operated by a designated person, or specified ships, at ports or anchorages. The registration of ships on the UK Ship Register is prohibited where they are owned, controlled, chartered or operated by a designated person, or where they are a specified ship.

Part 8 of the Regulations provides for certain exceptions to this sanctions regime, in particular in relation to financial sanctions (for example to allow for frozen accounts to be credited with interest or other earnings) and also acts done for the purpose of national security or the prevention of serious crime. The Regulations also confer powers on the Secretary of State and the Treasury to issue licences in respect of activities that would otherwise be prohibited under the financial, director disqualification and trade sanctions imposed. Schedule 5 to these Regulations sets out the purposes pursuant to which the Treasury will issue such licences.

Part 9 of the Regulations confers powers for obtaining and disclosing information to enable the effective implementation and enforcement of the sanctions regime, and imposes obligations on various persons to report relevant information to the appropriate (specified) authorities. In Part 10, the Regulations prescribe the mode of trial and penalties that apply to offences under the Regulations. They also provide for the application of similar types of provision in the Customs and Excise Management Act 1979 (c. 2) to certain offences related to trade.

Part 11 of the Regulations confers powers on specified maritime enforcement officers to stop and search ships in international and foreign waters for the purpose of enforcing specified trade sanctions and to seize goods found on board ships which are being, or have been, dealt with in contravention, or deemed contravention, of those prohibitions.

Part 12 of the Regulations contains supplementary provision, including transitional provision for licences issued under previous legislation to continue to have effect and, where the designated person was previously designated under another enactment, for the provisions relating to prior obligations to be read in accordance with the date that the designated person was first designated. Existing designations made under the Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019 are saved and treated as made under regulation 5 of these Regulations.

A full impact assessment has not been produced for the Regulations as no, or no significant, impact is foreseen on the private, voluntary or public sectors in the United Kingdom. A de minimis assessment has been prepared as this instrument is likely to entail some costs for businesses, but the net impact is estimated to be below £10 million per year.

Footnotes

[^f00001]: The power to make regulations under Part 1 of the Sanctions and Anti-Money Laundering Act 2018 (c. 13) is conferred on an “appropriate Minister”. Section 1(9)(a) of the Act defines an “appropriate Minister” as including the Secretary of State.

[^f00002]: 2018 c. 13. Section 17(5)(b)(i) (enforcement) is amended by the Sentencing Act 2020 (c. 17), Schedule 24, paragraph 443(1). Sections 1, 11, 12 and 16 are amended by the Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), sections 57, 58, 59 and 65. Section 3A is inserted by the Economic Crime and Corporate Transparency Act 2023 (c. 56), section 35(3) and is in force only for the limited purpose of conferring power to make regulations.

[^f00003]: 1979 c. 2. Amendments have been made to this Act and are cited, where relevant, in respect of the applicable regulations.

[^f00004]: S.I. 2008/3231. Schedule 1 was substituted by S.I. 2010/2007 and subsequently amended by S.I. 2014/702; S.I. 2015/940; and S.I. 2018/939. Schedule 2 was substituted by S.I. 2017/85 and subsequently amended by S.I. 2017/697; S.I. 2018/165; S.I. 2018/939, S.I. 2019/137; S.I. 2019/989; S.I. 2021/586; S.I. 2022/1042; and S.I. 2023/302. Schedule 3 was substituted by S.I. 2010/2007 and subsequently amended by S.I. 2015/940; S.I. 2017/85; S.I. 2018/939; S.I. 2019/137; S.I. 2019/1159; S.I. 2021/586; and S.I. 2023/302. There are other instruments which amend other parts of the Order, which are not relevant to these Regulations.

[^f00005]: 1986 c. 46. Section 11A was inserted by section 36 of the Economic Crime and Corporate Transparency 2023.

[^f00006]: S.I. 2002/3150 (N.I. 4). Article 15A was inserted by section 38 of the Economic Crime and Corporate Transparency Act 2023.

[^f00007]: 1971 c. 77. Section 8B was inserted by the Immigration and Asylum Act 1999 (c. 33), section 8 and amended by the Immigration Act 2016 (c. 19), section 76; and the Act, section 59 and Schedule 3, Part 1.

[^f00008]: 2006 c. 36.

[^f00009]: 1995 c. 21. Section 284(1), (2), (2A), (2B), (3) was inserted and amended by the Merchant Shipping and Maritime Security Act 1997 (c. 28), Schedule 1, paragraph 5 and S.I. 2015/664.

[^f00010]: Subsection (1A) was inserted by paragraph 5(3) of Schedule 1 to the Merchant Shipping and Maritime Security Act 1997.

[^f00011]: 2000 c. 8. Section 142D was inserted by the Financial Services (Banking Reform) Act 2013 (c. 33), section 4(1).

[^f00012]: Section 142A was inserted by the Financial Services (Banking Reform) Act 2013, section 4(1).

[^f00013]: Part 4A was inserted by the Financial Services Act 2012 (c. 21), section 11(2) and most recently amended by the Financial Services Act 2021 (c. 22), section 28 and Schedule 11, paragraphs 2 and 3; the Financial Services and Markets Act 2023 (c. 29), section 86, Schedule 5, paragraph 4 and Schedule 8, paragraph 4; S.I. 2021/1376 and S.I. 2023/612.

[^f00014]: Section 22 was amended by the Financial Services Act 2012, section 7(1); the Financial Guidance and Claims Act 2018 (c. 10), section 27(4); the Financial Services and Markets Act 2023 (c. 29), section 69(3); S.I. 2013/113; S.I. 2018/135 and S.I. 2023/779.

[^f00015]: S.I. 2001/544 as most recently amended by S.I. 2021/494; S.I. 2021/90; S.I. 2022/466; S.I. 2022/582; and S.I. 2022/726.

[^f00016]: Schedule 2 was amended by the Regulation of Financial Services (Land Transactions) Act 2003 (c. 24), section 1; the Dormant Bank and Building Society Accounts Act 2008 (c. 31), section 15 and Schedule 2, paragraph 1; the Financial Services Act 2012, sections 7(2) to (5) and 8; the Financial Guidance and Claims Act 2018 (c. 10), section 27(13); S.I. 2013/1881; S.I. 2018/135; and S.I. 2019/632.

[^f00017]: 2006 c. 46.

[^f00018]: 2014 c. 2.

[^f00019]: 2005 c. 19.

[^f00020]: 1979 c. 38. Section 1 was amended by the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73), Schedule 1, paragraph 40; the Planning (Consequential Provisions) Act 1990 (c. 11), Schedule 2, paragraph 42; the Planning (Consequential Provisions) (Scotland) Act 1997 (c. 11), Schedule 2, paragraph 28; the Enterprise and Regulatory Reform Act 2013 (c. 24), section 70; S.I. 1991/2684; S.I. 2000/121 and S.I. 2001/1283.

[^f00021]: Section 1210 was amended by S.I. 2008/565; S.I. 2008/567; S.I. 2008/1950; S.I. 2011/99; S.I. 2012/1809; S.I. 2013/3115; S.I. 2017/516; S.I. 2017/1164; and S.I. 2019/177.

[^f00022]: Section 77A was inserted by the Finance Act 1987 (c. 16), section 10 and amended by S.I. 1992/3095.

[^f00023]: 2017 c. 3.

[^f00024]: Section 1(8) of the Act defines an “international obligation” as an obligation of the United Kingdom created or arising by or under any international agreement.

[^f00025]: “Sanctions regulations” has the meaning given in section 1(5) of the Sanctions and Anti-Money Laundering Act 2018.

[^f00026]: 2000 c. 22.

[^f00027]: 1994 c. 39.

[^f00028]: 2016 c. 25. Amendments have been made most recently by the Sanctions and Anti-Money Laundering Act 2018, section 59(4), Schedule 3, paragraph 7; the Counter-Terrorism and Border Security Act 2019 (c. 3), Schedule 4, paragraph 33; the Crime (Overseas Production Orders) Act 2019 (c. 5), section 16; the Armed Forces Act 2021 (c. 35), section 24(1) and Schedule 5, paragraphs 44 and 45 and Schedule 4, paragraph 2; the Finance (No. 2) Act 2023 (c. 20), section 352; S.I. 2018/378; S.I. 2018/652; S.I. 2018/905; S.I. 2018/1123; S.I. 2019/419; S.I. 2019/742; S.I. 2019/939; S.I. 2020/661; S.I. 2020/360; S.I. 2020/792; S.I. 2023/149 and S.I. 2023/621.

[^f00029]: 2018 c. 12. There are amendments to this Act that are not relevant to these Regulations.

[^f00030]: 1995 c. 46.

[^f00031]: 1925 c. 86 as amended by the Statute Law (Repeals) Act 2004 (c. 14), section 1(1) and Schedule 1, Part 17. Other amendments have been made to section 33 that are not relevant to these Regulations.

[^f00032]: 1980 c. 43. Amendments have been made to Schedule 3 that are not relevant to these Regulations.

[^f00033]: 1945 c. 15 (N.I.).

[^f00034]: S.I. 1981/1675 (N.I. 26).

[^f00035]: The definition of “assigned matter” in section 1(1) of CEMA was amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(a); the Scotland Act 2012 (c. 11), section 24(7); and the Wales Act 2014 (c. 29), section 7(1).

[^f00036]: Section 138 of CEMA was amended by the Police and Criminal Evidence Act 1984 (c. 60), section 119(1), Schedule 6, paragraph 37 and Schedule 7, Part 1; the Finance Act 1988 (c. 39), section 11; the Serious Organised Crime and Police Act 2005 (c. 15), Schedule 7, paragraph 54; S.I. 1989/1341 (N.I. 12); and S.I. 2007/288.

[^f00037]: “The customs and excise Acts” is defined in section 1 of CEMA.

[^f00038]: Section 145 of CEMA was amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 23; and S.I. 2014/834. Section 147 was amended by the Magistrates’ Courts Act 1980 (c. 43), section 154, Schedule 7, paragraph 176; the Criminal Justice Act 1982 (c. 48), section 77, Schedule 14, paragraph 42; the Finance Act 1989 (c. 26), section 16(2); and the Criminal Justice Act 2003 (c. 44), section 41, Schedule 3, paragraph 50. Section 150 of CEMA was amended by the Finance Act 2016 (c. 24), section 174(3). Section 151 of CEMA was amended by the Magistrates’ Courts Act 1980 (c. 43), section 154, Schedule 7, paragraph 177. Section 152 was amended by the Commissioners for Revenue and Customs Act 2005, section 53, Schedule 4, paragraph 26, and section 52, Schedule 5. Section 155 was amended by the Commissioners for Revenue and Customs Act 2005, section 53, Schedule 4, paragraph 27, and section 52, Schedule 5.

[^f00039]: The words “7 years” were inserted in section 68(3)(b) of CEMA by the Finance Act 1988, section 12.

[^f00040]: The words “7 years” were inserted in section 170(3)(b) of CEMA by the Finance Act 1988, section 12.

[^f00041]: 2005 c. 15. Chapter 1 of Part 2 has been amended by the Terrorism Act 2006 (c. 11), section 33(3) and (4); the Northern Ireland (Miscellaneous Provisions) Act 2006 (c. 33), sections 26(2) and 30(2) and Schedules 3 and 5; the Bribery Act 2010 (c. 23), section 17(2) and Schedule 1; the Criminal Justice and Licensing (Scotland) Act 2010 (asp 13), section 203 and Schedule 7, paragraph 77; the Crime and Courts Act 2013 (c. 22), section 15 and Schedule 8, paragraphs 157 and 159; the Criminal Finances Act 2017 (c. 22), section 51(1); the Sanctions and Anti-Money Laundering Act 2018, section 59(4) and Schedule 3, paragraph 4; S.I. 2006/1629; S.I. 2014/834; and S.I. 2023/149.

[^f00042]: See section 143(4)(f) and (4A), as inserted by the Sanctions and Anti-Money Laundering Act 2018, Schedule 3, paragraph 8(1) and (3).

[^f00043]: 1987 c. 4. Section 1 was amended by the Police Act 1996 (c. 16), Schedule 7, paragraph 41; the Police (Northern Ireland) Act 1998 (c. 32), Schedule 4, paragraph 16; the Police (Northern Ireland) Act 2000 (c. 32), section 78(2); the Police Reform Act 2002 (c. 30), section 79(3); and S.I. 2013/602.

[^f00044]: 2012 asp.8.

[^f00045]: 1996 c. 16. Section 27 was amended by the Police and Justice Act 2006 (c. 48), Schedule 2, paragraph 23; the Policing and Crime Act 2009 (c. 26), Schedule 7, paragraphs 1 and 6; and the Police Reform and Social Responsibility Act 2011 (c. 13), Schedule 16, paragraphs 22 and 26.

[^f00046]: 1847 c. 27. Section 79 was amended by S.I. 2006/2167.

[^f00047]: 2013 c. 23.

[^f00048]: 1964 c. 40. Section 16 was amended by section 29(2) of the Wales Act 2017 (c. 4); S.I. 1970/1681; and S.I. 1999/672. Other amendments have been made to section 16 that are not relevant to these Regulations.

[^f00049]: 2009 c. 11. Designated customs officials are designated, as either a general customs official or a customs revenue official, under sections 3 and 11 of this Act respectively.

[^f00050]: 2013 c. 22.

[^f00051]: Command 8941.

[^f00052]: Article 34 was amended by the Sentencing Act 2020 (c. 17), Schedule 24, paragraph 446(1); S.I. 2022/491; and S.I. 2023/149. Article 35 was amended by the Sentencing Act 2020 (c. 17), Schedule 24, paragraph 446(1); S.I. 2022/1300; and S.I. 2023/149. Article 37 was amended by S.I. 2012/1910; and S.I. 2019/137. Article 38 was amended by S.I. 2017/85; and S.I. 2019/137.

[^f00053]: S.I. 2019/134.

[^f00054]: Schedule 1 to the Interpretation Act 1978 (c. 30) provides that “IP completion day” has the same meaning as in the European Union (Withdrawal Agreement) Act 2020 (c. 1) (see section 39(1) to (5) of that Act).

[^f00055]: OJ L 100 14.4.2011, p.1.

[^f00056]: 1986 c. 45.

[^f00057]: S.I. 1989/2405 (N.I. 19).

[^f00059]: United Nations Treaty Series, vol. 596, p. 261.

Editorial notes

[^key-cb42d91c77f0ca94827cf32263bdde66]: Reg. 1 in force at 14.12.2023, see reg. 1(2)

[^key-42381be0efcf88b8c93943a42be05888]: Reg. 2 in force at 14.12.2023, see reg. 1(2)

[^key-fb10bcdb983ad7b6f3dfa94c5f43f187]: Reg. 3 in force at 14.12.2023, see reg. 1(2)

[^key-d6b3d6400850c9ec3d16098cb2bdb04e]: Reg. 4 in force at 14.12.2023, see reg. 1(2)

[^key-8ca98c13b7e4de9f93f277e7f34bbe70]: Reg. 5 in force at 14.12.2023, see reg. 1(2)

[^key-163aa4cbf67cbe1a3b00cee8c9de3613]: Reg. 6 in force at 14.12.2023, see reg. 1(2)

[^key-47bf3f082fe9ea99cb72a7071c1b7459]: Reg. 7 in force at 14.12.2023, see reg. 1(2)

[^key-611614bdebfcccb0e86249ba656fd04f]: Reg. 8 in force at 14.12.2023, see reg. 1(2)

[^key-b770d3a148d72bd3c458b1ad220e4507]: Reg. 9 in force at 14.12.2023, see reg. 1(2)

[^key-9bc2f8a78cc145421ac401df7809a77e]: Reg. 10 in force at 14.12.2023, see reg. 1(2)

[^key-0e993108d59a4d7b9727bebdd5b6e266]: Reg. 11 in force at 14.12.2023, see reg. 1(2)

[^key-42aaa5d0fbbdce40ea50415f442ee198]: Reg. 12 in force at 14.12.2023, see reg. 1(2)

[^key-8544c9dfc74ccffd1b9dcea4aa047e30]: Reg. 13 in force at 14.12.2023, see reg. 1(2)

[^key-af94ccbff0766969c30dbd4aeb25de25]: Reg. 14 in force at 14.12.2023, see reg. 1(2)

[^key-9f87c950434b2ced49c0fa3b30762dcc]: Reg. 15 in force at 14.12.2023, see reg. 1(2)

[^key-db05c661d9da7857bb555ae02a426293]: Reg. 16 in force at 14.12.2023, see reg. 1(2)

[^key-c1175d9c52bc124cc34f5729986255b5]: Reg. 17 in force at 14.12.2023, see reg. 1(2)

[^key-652c4b53e388fe64ab146ea734e056e3]: Reg. 18 in force at 14.12.2023, see reg. 1(2)

[^key-4d4c1167c2c8a8e41ce46cbbc62cb976]: Reg. 19 in force at 14.12.2023, see reg. 1(2)

[^key-8846172308c5ac6ecd0736434bc50b54]: Reg. 20 in force at 14.12.2023, see reg. 1(2)

[^key-a60e1b57253b7cce5c443b83c5a01d48]: Reg. 21 in force at 14.12.2023, see reg. 1(2)

[^key-5f4328ab25663ef82af48d3b3b7231b1]: Reg. 22 in force at 14.12.2023, see reg. 1(2)

[^key-b26c85e5fe7e82619cfd43c768210a61]: Reg. 23 in force at 14.12.2023, see reg. 1(2)

[^key-aa049da76fc5030905c71151487c0514]: Reg. 24 in force at 14.12.2023, see reg. 1(2)

[^key-3c14ae81fa9e16682e05f92c3d4ec406]: Reg. 25 in force at 14.12.2023, see reg. 1(2)

[^key-f185d8a7ae2c5d4fd3028d87316e025f]: Reg. 26 in force at 14.12.2023, see reg. 1(2)

[^key-f03fb18cb3695992b39cb1e80f9ff5e0]: Reg. 27 in force at 14.12.2023, see reg. 1(2)

[^key-bbfbebd3bc643bf8ac9e42d913d8d9ef]: Reg. 28 in force at 14.12.2023, see reg. 1(2)

[^key-092a1edcecb9493022545b91321b4503]: Reg. 29 in force at 14.12.2023, see reg. 1(2)

[^key-bf9fc21e09f4e470315222db716f8793]: Reg. 30 in force at 14.12.2023, see reg. 1(2)

[^key-916a1cd9df5de3fad03abd4c6ba07e6e]: Reg. 31 in force at 14.12.2023, see reg. 1(2)

[^key-558621f5ef590990a1c65a2fa6dad926]: Reg. 32 in force at 14.12.2023, see reg. 1(2)

[^key-542060ccd61e37627efc9367275b1518]: Reg. 33 in force at 14.12.2023, see reg. 1(2)

[^key-b6bd8d216208f33307ede1e616b5e0f4]: Reg. 34 in force at 14.12.2023, see reg. 1(2)

[^key-00846212102a3809992c345c848dbaef]: Reg. 35 in force at 14.12.2023, see reg. 1(2)

[^key-3b0ee76dfee87fe88340793923cce191]: Reg. 37 in force at 14.12.2023, see reg. 1(2)

[^key-b3a05904d1bb47196f8329970098b010]: Reg. 38 in force at 14.12.2023, see reg. 1(2)

[^key-ed0fd3f81a80c58f598853aa4103ef3c]: Reg. 39 in force at 14.12.2023, see reg. 1(2)

[^key-57573557bbb0a224018b0a2037d965b0]: Reg. 40 in force at 14.12.2023, see reg. 1(2)

[^key-13f1cf382a164559671b34d7131fd451]: Reg. 41 in force at 14.12.2023, see reg. 1(2)

[^key-e990877002aeed052d161d6999a82589]: Reg. 42 in force at 14.12.2023, see reg. 1(2)

[^key-93983958d9aa06bec345ad873940555b]: Reg. 43 in force at 14.12.2023, see reg. 1(2)

[^key-cea6f41f3c844e6637b365b23f005546]: Reg. 44 in force at 14.12.2023, see reg. 1(2)

[^key-f50e45c4033b9ef54ff3a65f9212dc5b]: Reg. 45 in force at 14.12.2023, see reg. 1(2)

[^key-3a7476732d6ae60d91e68591bdfb96f2]: Reg. 46 in force at 14.12.2023, see reg. 1(2)

[^key-a3a04351705d7249f3feec64169b5c2b]: Reg. 47 in force at 14.12.2023, see reg. 1(2)

[^key-5fa3e63e0dabee761f2cb970bde1bc78]: Reg. 48 in force at 14.12.2023, see reg. 1(2)

[^key-61fd57517b77785fd0faa3d2bf8094ab]: Reg. 49 in force at 14.12.2023, see reg. 1(2)

[^key-61be6ea33196e74c37652ba6163a851a]: Reg. 50 in force at 14.12.2023, see reg. 1(2)

[^key-4e9163ec85008e44ec1d4ce9028daee2]: Reg. 51 in force at 14.12.2023, see reg. 1(2)

[^key-3eb04c5f41b2980a6364db76cb8d46c7]: Reg. 52 in force at 14.12.2023, see reg. 1(2)

[^key-c0763da57396735ba903b2cfb738ecb3]: Reg. 53 in force at 14.12.2023, see reg. 1(2)

[^key-33a2b7a4e09b9087c48aa0bbdeeac463]: Reg. 54 in force at 14.12.2023, see reg. 1(2)

[^key-198d764a087ce84afa09b0e4ceae824b]: Reg. 55 in force at 14.12.2023, see reg. 1(2)

[^key-91a6c6b12b79d4ac0f45f1886c81f7f5]: Reg. 56 in force at 14.12.2023, see reg. 1(2)

[^key-8e8f37ed73efbe52a9ae2c25210fbb1c]: Reg. 57 in force at 14.12.2023, see reg. 1(2)

[^key-f37490f4711ff3c44ae757f88e6aaedf]: Reg. 58 in force at 14.12.2023, see reg. 1(2)

[^key-42dba56efb0bd0a3df748b43d44489f5]: Reg. 59 in force at 14.12.2023, see reg. 1(2)

[^key-eddc38fb12de7eeefa6c9e75e0c0a359]: Reg. 60 in force at 14.12.2023, see reg. 1(2)

[^key-bfac27d2d99329e7f4ef235edf985604]: Reg. 61 in force at 14.12.2023, see reg. 1(2)

[^key-c9cad536649d21ce9ac6b5f6d889f9d7]: Reg. 62 in force at 14.12.2023, see reg. 1(2)

[^key-78d84d98be32e8a7349dfb08703e1307]: Reg. 63 in force at 14.12.2023, see reg. 1(2)

[^key-7f9d4382cb081e68c9ab71ea6a57c92d]: Reg. 64 in force at 14.12.2023, see reg. 1(2)

[^key-c78b19f398f9f98cb76a6b21e24877cc]: Reg. 65 in force at 14.12.2023, see reg. 1(2)

[^key-ae607054c5d801aba0c185140cfe0545]: Reg. 66 in force at 14.12.2023, see reg. 1(2)

[^key-b5159a095e39f1357d60ba0c19d7ac85]: Reg. 67 in force at 14.12.2023, see reg. 1(2)

[^key-a267d6db862c455cfcba2c4ec6da5f83]: Reg. 68 in force at 14.12.2023, see reg. 1(2)

[^key-9be51c6ee749a64ee7333db839536df3]: Reg. 69 in force at 14.12.2023, see reg. 1(2)

[^key-200baa5cf44165a7a2ad8bd5b098cdb5]: Reg. 70 in force at 14.12.2023, see reg. 1(2)

[^key-65d5c36be95c9039efbbb84c0cf4a7be]: Reg. 71 in force at 14.12.2023, see reg. 1(2)

[^key-1ab35c938ec1a2db8e22a995f66bcc6b]: Reg. 72 in force at 14.12.2023, see reg. 1(2)

[^key-15b1e8ff93cda7ce6af99515038881d6]: Reg. 73 in force at 14.12.2023, see reg. 1(2)

[^key-4f7d1c3135738446293fab9a466a983c]: Reg. 74 in force at 14.12.2023, see reg. 1(2)

[^key-6fdb440f362aef18a78dee56b655666a]: Reg. 75 in force at 14.12.2023, see reg. 1(2)

[^key-27802cd459cedfaf70928ff8422e30f9]: Reg. 76 in force at 14.12.2023, see reg. 1(2)

[^key-db6ddbfe6d59d3d80ffd3530c9f31ddc]: Reg. 77 in force at 14.12.2023, see reg. 1(2)

[^key-1adcd5b302ce7fd78be5dc582d682533]: Reg. 78 in force at 14.12.2023, see reg. 1(2)

[^key-fb9cca39e825da57f2e7a625f9c9d4ef]: Reg. 79 in force at 14.12.2023, see reg. 1(2)

[^key-33ff7ff58ebf358523e0f3ea8ae50abb]: Reg. 80 in force at 14.12.2023, see reg. 1(2)

[^key-27b7060ad732db64587e41596811ab4d]: Reg. 81 in force at 14.12.2023, see reg. 1(2)

[^key-e9e30482ce15bc29b2597b9f5f4e1088]: Reg. 82 in force at 14.12.2023, see reg. 1(2)

[^key-8cd87e22d2533aeb1e861400d09f089f]: Reg. 83 in force at 14.12.2023, see reg. 1(2)

[^key-166703c12b509f34c1ef0f7b0f89914a]: Reg. 84 in force at 14.12.2023, see reg. 1(2)

[^key-8a74a21fe34c3c40940e79604dcb6374]: Reg. 85 in force at 14.12.2023, see reg. 1(2)

[^key-1d28f703e1af1916da8ec3b3416df0c9]: Reg. 86 in force at 14.12.2023, see reg. 1(2)

[^key-2cb7a52afb2992785f1cf824c78c102a]: Reg. 87 in force at 14.12.2023, see reg. 1(2)

[^key-9b177818d0106d4cdbf67e18d373335a]: Reg. 88 in force at 14.12.2023, see reg. 1(2)

[^key-7e41efa68cb3acc3238222b5fd296595]: Reg. 89 in force at 14.12.2023, see reg. 1(2)

[^key-7fd913867981d6cd861acf7423bdc6a4]: Reg. 90 in force at 14.12.2023, see reg. 1(2)

[^key-2c3ec2e3acda663da55a6c10eea68704]: Reg. 91 in force at 14.12.2023, see reg. 1(2)

[^key-43d8446bd2c341259e70ff916877bf17]: Reg. 92 in force at 14.12.2023, see reg. 1(2)

[^key-4e2dc5ae7468c2c88a9fcab3804c8411]: Reg. 93 in force at 14.12.2023, see reg. 1(2)

[^key-b004a7043ddfb8c047766bcc76bb3ee2]: Reg. 94 in force at 14.12.2023, see reg. 1(2)

[^key-dca291149b0c9203aaf4d96388ae4de8]: Reg. 95 in force at 14.12.2023, see reg. 1(2)

[^key-3cc611259117029036571b03611ba120]: Reg. 96 in force at 14.12.2023, see reg. 1(2)

[^key-567e6eafa1c9dfed4f6c3b7ff9dee8fc]: Reg. 97 in force at 14.12.2023, see reg. 1(2)

[^key-4a186e0d85d19a479baaa6f9b0879f0b]: Reg. 98 in force at 14.12.2023, see reg. 1(2)

[^key-d9dd8f86f707510c60d990f60392cc16]: Reg. 99 in force at 14.12.2023, see reg. 1(2)

[^key-ee1a7e50dc120817632203dad895b92d]: Reg. 100 in force at 14.12.2023, see reg. 1(2)

[^key-a7963353e238e49f083f828d07463e0d]: Reg. 101 in force at 14.12.2023, see reg. 1(2)

[^key-74da3a1322c8e9201f01f033b2e102b6]: Sch. 1 para. 1 in force at 14.12.2023, see reg. 1(2)

[^key-affa68bf8f8f895c5e44e4928dd99c37]: Sch. 1 para. 2 in force at 14.12.2023, see reg. 1(2)

[^key-10e810df2d351af5bc76f3ddaeb014d4]: Sch. 1 para. 3 in force at 14.12.2023, see reg. 1(2)

[^key-39f3a75aa7babd537e99048f79b56989]: Sch. 1 para. 4 in force at 14.12.2023, see reg. 1(2)

[^key-38922e89878952bf90c3ae13a1861d1a]: Sch. 1 para. 5 in force at 14.12.2023, see reg. 1(2)

[^key-50259b402ccc4a0e9f0fcd909cf317b6]: Sch. 1 para. 6 in force at 14.12.2023, see reg. 1(2)

[^key-d5ea899b9dfbfe07732cd0f10b4297dc]: Sch. 1 para. 7 in force at 14.12.2023, see reg. 1(2)

[^key-8fe5e4a01e8bcfb2d7d2d2de6aafd778]: Sch. 1 para. 8 in force at 14.12.2023, see reg. 1(2)

[^key-06557deeedf3490e3d0398e812ce690f]: Sch. 1 para. 9 in force at 14.12.2023, see reg. 1(2)

[^key-502a3ecacb2146d7e3db2388100d4238]: Sch. 1 para. 10 in force at 14.12.2023, see reg. 1(2)

[^key-7bbe04c320322800578833b8ff829dc4]: Sch. 1 para. 11 in force at 14.12.2023, see reg. 1(2)

[^key-657bf5ffa77b896d5da5545154fe8240]: Sch. 1 para. 12 in force at 14.12.2023, see reg. 1(2)

[^key-e656901d97967b901c784b86fee97f20]: Sch. 1 para. 13 in force at 14.12.2023, see reg. 1(2)

[^key-4c27811d5456d84ebd5356c4b3eec987]: Sch. 1 para. 14 in force at 14.12.2023, see reg. 1(2)

[^key-ede2babdda573c83a83695363b418923]: Sch. 2 para. 1 in force at 14.12.2023, see reg. 1(2)

[^key-2b4908e4acf66904b1082eb8c6124c27]: Sch. 2 para. 2 in force at 14.12.2023, see reg. 1(2)

[^key-88a92c16e1731603423417cd6f59079e]: Sch. 2 para. 3 in force at 14.12.2023, see reg. 1(2)

[^key-0d37ace7a0c5d3a206623f8d27ccdfab]: Sch. 2 para. 4 in force at 14.12.2023, see reg. 1(2)

[^key-b3e7c7f6616cd3940b906cfeb870d5b8]: Sch. 2 para. 5 in force at 14.12.2023, see reg. 1(2)

[^key-75c005668a34fb85d88075a3a2357431]: Sch. 2 para. 6 in force at 14.12.2023, see reg. 1(2)

[^key-140bc3ade178a9861c5ffd328b602375]: Sch. 2 para. 7 in force at 14.12.2023, see reg. 1(2)

[^key-a41ce80157845f41dd7e220d5a416e43]: Sch. 2 para. 8 in force at 14.12.2023, see reg. 1(2)

[^key-f3a3e631a8c71b2a4f0b580ab09850e9]: Sch. 2 para. 9 in force at 14.12.2023, see reg. 1(2)

[^key-864a727f505806f87f8ee683932f2366]: Sch. 2 para. 10 in force at 14.12.2023, see reg. 1(2)

[^key-6899475cdda59c6ffd2600649ee77a27]: Sch. 2 para. 11 in force at 14.12.2023, see reg. 1(2)

[^key-964fd1c2a2cd571d560c017df3659f53]: Sch. 2 para. 12 in force at 14.12.2023, see reg. 1(2)

[^key-fd7478bffbce21cbc038328bb646f6fe]: Sch. 2 para. 13 in force at 14.12.2023, see reg. 1(2)

[^key-b67382bccc0e70ee038119129fc33ca8]: Sch. 2 para. 14 in force at 14.12.2023, see reg. 1(2)

[^key-2dc3445273b43b1cabcf23dd32f537c9]: Sch. 2 para. 15 in force at 14.12.2023, see reg. 1(2)

[^key-0d46d3821a23b89adab969f824b13446]: Sch. 2 para. 16 in force at 14.12.2023, see reg. 1(2)

[^key-9aef6b15410f09573245427368a22be8]: Sch. 2 para. 17 in force at 14.12.2023, see reg. 1(2)

[^key-550861a62e2abf8ce7fe6497b6843fcd]: Sch. 3 para. 1 in force at 14.12.2023, see reg. 1(2)

[^key-78ab34152c8eec96d2fcacff6a1cf87b]: Sch. 3 para. 2 in force at 14.12.2023, see reg. 1(2)

[^key-30eb96029070ac676c619ff6d216d2f2]: Sch. 3 para. 3 in force at 14.12.2023, see reg. 1(2)

[^key-6621ee9d417a2c1f5b8acea2b9f20039]: Sch. 3 para. 4 in force at 14.12.2023, see reg. 1(2)

[^key-9b86cf68eaace1a4005335d53fa1161b]: Sch. 3 para. 5 in force at 14.12.2023, see reg. 1(2)

[^key-4531288ea5ce5629c1da6e52d587536d]: Sch. 5 para. 1 in force at 14.12.2023, see reg. 1(2)

[^key-7d180a007ec6e70964ad650907161996]: Sch. 5 para. 2 in force at 14.12.2023, see reg. 1(2)

[^key-5b15b43e2265403ca565119d4ca6fd2f]: Sch. 5 para. 3 in force at 14.12.2023, see reg. 1(2)

[^key-3e349f8dbc085bbf5db0966f75ac1e16]: Sch. 5 para. 4 in force at 14.12.2023, see reg. 1(2)

[^key-ee2f7e1c49cf7c936a92ebc5af750606]: Sch. 5 para. 5 in force at 14.12.2023, see reg. 1(2)

[^key-ebd49b8f28a0f11288e7c5e7e79e38c9]: Sch. 5 para. 7 in force at 14.12.2023, see reg. 1(2)

[^key-1378aea2b85c9b98e17ad78d06817a68]: Sch. 5 para. 8 in force at 14.12.2023, see reg. 1(2)

[^key-c65bec7e905099adb6a11d4b37cb3045]: Sch. 5 para. 9 in force at 14.12.2023, see reg. 1(2)

[^key-8ec333d54ea794a20a20629b88999ec5]: Sch. 5 para. 10 in force at 14.12.2023, see reg. 1(2)

[^key-e4592aa94c38875c72a6d38f3ca59c91]: Sch. 5 para. 11 in force at 14.12.2023, see reg. 1(2)

[^key-99d26572e9142997aa63e0ba402c7b26]: Sch. 5 para. 12 in force at 14.12.2023, see reg. 1(2)

[^key-02ba46774d4b313e9e7a89100d69f194]: Pt. 6 Ch. 4 heading substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(1)

[^key-33e67a6e934642d4421612c4757a6069]: Reg. 56A inserted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 5

[^key-b0c14b4d5bf5f77c2a6705c6d24957dc]: Reg. 94A inserted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 7

[^key-b66fcaa88b214b91bdb3e259cd8684d7]: Sch. 4 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), reg. 1(2), Sch.

[^key-80c32b8c3862c33adf79e4d2431ed28e]: Reg. 36 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(2)

[^key-c65c83512f0ca96d94d19583d6adcef6]: Words in reg. 37 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(3)(a)

[^key-952c6975a46fe0e86317e3ee387b52cb]: Words in reg. 38 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(3)(b)

[^key-2d377f7cc1125c1aff3378f8b19a954c]: Words in reg. 39 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(3)(c)

[^key-0fbf37b9e810328d2824bbbe64e4b9e5]: Words in reg. 39 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(4)(a)

[^key-f594daffeda63d7b06311449819ad8de]: Words in reg. 40 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(4)(b)

[^key-3238e759f6d9bc18dc41d22191a5ac04]: Words in reg. 41 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(3)(d)

[^key-eb671e04eb190a24f87b2f33bef2f65f]: Words in reg. 41 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(4)(c)

[^key-759e4f708cddaef2aca37a241470295c]: Words in reg. 42 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(3)(e)

[^key-ce637e7e3c3b553844cb2efa7ee4f72a]: Words in reg. 42 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(4)(d)

[^key-7b288f2f361286ae2248b7b542e0289e]: Words in reg. 43 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(3)(f)

[^key-40997bfd6b6b637a2c967660969d4f81]: Words in reg. 43 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 3(4)(e)

[^key-93921052d6a997fd53b14a897e5b8d93]: Words in reg. 56(2) substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 4

[^key-098c7922e320984ac82eb304a2d34d31]: Words in reg. 88(2)(b) substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), regs. 1(2), 6

[^key-fd990051bad4bd252f302da98b426eac]: Reg. 17(3A) inserted (5.12.2024) by The Sanctions (EU Exit) (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/1157), regs. 1(2), 35(2)