The Treasury of the Isle of Man has advised that the United Kingdom has amended its Iran (Sanctions) (Nuclear) (EU Exit) Regulations, and that the updated measures have effect in the Isle of Man through the Sanctions (Implementation of UK Sanctions) Regulations 2024 made under the Sanctions Act 2024. The amendments are intended to reflect United Nations obligations on Iran arising from paragraph 12 of United Nations Security Council Resolution 2231 (2015). Key changes include revised statutory purposes, updated definitions of “missile-list goods” and “nuclear-list technology”, and extended trade restrictions relating to Iran. The amendments also introduce new exceptions to enable payments relating to certain funds borrowed by or on behalf of the Treasury, including gilts, and expand the purposes for which the Treasury may issue licences to permit activities that would otherwise be prohibited under UN financial sanctions. The Customs and Immigration Division has updated its Iran (Nuclear) Regulations Guidance to reflect obligations, licensing approach and compliance considerations, while noting that breaches and attempts to circumvent sanctions are criminal offences.