12.—(1) A person commits an offence and may be arrested where that person participates, knowingly and intentionally, in activities the object or effect of which is (whether directly or indirectly)—
(a)to circumvent any of the prohibitions in Articles 2a(1)(a), 2a(1)(b), 3a(1)(a), 3a(1)(b), 4a, 4b(a), 5(a), 10d(1)(a), 10d(1)(b), 15a(1)(a) and 15a(1)(b) of the Iran Sanctions Regulation, or
(b)to enable or facilitate the contravention of any such prohibition.
(2) A person commits an offence and may be arrested where that person participates, knowingly and intentionally, in activities the object or effect of which is (whether directly or indirectly)—
(a)to circumvent any of the prohibitions in Articles 2a(1)(c) 2a(1)(d), 2a(1)(e), 3a(1)(c), 3a(1)(d), 3a(1)(e), 4b(b), 4b(c), 4c, 5(b), 5(c), 10d(1)(c) and 15a(1)(c) of the Iran Sanctions Regulation, or
(b)to enable or facilitate the contravention of any such prohibition.