Regulation 27T Technical assistance relating to sectoral software goods, and sectoral software and technologyF1

(1)

A person must not directly or indirectly provide technical assistance relating to sectoral software goods or sectoral software and technology—

(a)

to a person connected with Iran, or

(b)

for use in Iran.

(2)

Paragraph (1) is subject to Part 6 (Exceptions and licences).

(3)

A person who contravenes a prohibition in paragraph (1) commits an offence, but—

(a)

it is a defence for a person charged with an offence of contravening paragraph (1)(a) (“P”) to show that P did not know and had no reasonable cause to suspect that the person was connected with Iran;

(b)

it is a defence for a person charged with an offence of contravening paragraph (1)(b) (“Q”) to show that Q did not know and had no reasonable cause to suspect that the sectoral software goods, or sectoral software and technology were for use in Iran.

Annotations

Textual amendments

F1: Pt. 5 Chs. 1A-1C inserted (29.9.2026) by The Iran (Sanctions) (Amendment) Regulations 2026 (S.I. 2026/983), regs. 1(2), 7(e)