{
  "url": "https://openlegislation.uk/iran-sanctions-regulations-2023/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/iran-sanctions-regulations-2023/schedule-4/paragraph-1.json",
  "legislation": "uksi/2023/1314",
  "legislation_title": "The Iran (Sanctions) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/iran-sanctions-regulations-2023",
  "path": "schedule/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Interpretation",
  "text": "(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.\n(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—\n(a) Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;\n(b) notes to a section or chapter of the Goods Classification Table.\n(3) For the purposes of this paragraph—\n“commodity code” includes a code denoting a heading or sub-heading;\n“the Goods Classification Table” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;\n“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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 substituted (13.9.2024) by The Iran (Sanctions) (Amendment) Regulations 2024 (S.I. 2024/944), reg. 1(2), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1314/schedule/4/paragraph/1",
    "retrieved_at": "2026-10-28T21:37:37.715143+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."
}