{
  "url": "https://openlegislation.uk/iran-european-community-financial-sanctions-regulations-2007/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/iran-european-community-financial-sanctions-regulations-2007/schedule/paragraph-4.json",
  "legislation": "uksi/2007/1374",
  "legislation_title": "The Iran (European Community Financial Sanctions) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/iran-european-community-financial-sanctions-regulations-2007",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "A person is guilty of an offence if he—\n(a) without reasonable excuse refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request made under paragraph 3;\n(b) knowingly or recklessly gives any information or produces any document which is false in a material particular in response to such a request;\n(c) otherwise wilfully obstructs the Treasury in the exercise of their powers under this Schedule; or\n(d) with intent to evade the provisions of this Schedule, destroys, mutilates, defaces, conceals or removes any document.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 4 in force at 3.5.2007, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1374/schedule/paragraph/4",
    "retrieved_at": "2026-10-29T03:53:17.714124+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}