Paragraph 24 I1

In regulation 40 (export of energy-related goods), at the end insert—

“(3)

A person who contravenes a prohibition in paragraph (1) commits an offence, but it is a defence for a person charged with the offence of contravening paragraph (1) to show that the person did not know and had no reasonable cause to suspect that the export was to, or the goods were for use in, Russia.”