Section 46Z9G

A person must not directly or indirectly provide technical assistance relating to the import of relevant processed oil products. Paragraph (1) is subject to Part 7 (Exceptions and licences). A person who contravenes a prohibition in paragraph (1) commits an offence, but it is a defence for a person charged with that offence to show that the person did not know and had no reasonable cause to suspect that the technical assistance related to an import described in that paragraph.

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