Section 46BA(3)

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

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Source: legislation.gov.uk · retrieved 2026-08-30