46.—(1) A claim in connection with a contract or transaction, the performance of which has been affected (directly or indirectly) in whole or in part by this Order, must not be satisfied if it is made by—
(a)a designated person, entity or body listed in Annex VIII or IX of the Council Regulation,
(b)any other Iranian person, entity or body, including the Government of Iran, or
(c)any person, entity or body acting through or on behalf of one of the persons, entities or bodies referred to in sub-paragraph (a) or (b).
(2) For the purpose of paragraph (1), the performance of a contract or transaction is to be regarded as having been affected by this Order where the existence or content of the claim results (directly or indirectly) from any provision of this Order.
(3) In any proceedings for the enforcement of a claim, it is for the person seeking enforcement to prove that satisfaction of the claim is not prohibited by paragraph (1).
(4) This article is without prejudice to the right of any person, entity or body referred to in paragraph (1) to judicial review of the legality of the non-performance of contractual obligations in accordance with this Order.