(b) omit paragraph (2); 

(c) at the end insert— 

“(3) In this Part— 

“Manx ship” means a ship which— 

(a) is registered under Part I, II, III or IV of the Merchant Shipping Registration Act 1991 (of Tynwald)( a ), or 

(b) is not registered under the law of a country outside the Isle of Man but is wholly owned by persons each of whom has an Isle of Man connection; 

“prohibited goods” means goods which have been or are being dealt with in contravention of a relevant prohibition; 

“relevant goods” means goods in relation to which relevant non-IOM conduct is occurring or has occurred; 

“relevant non-IOM conduct” means conduct outside the Isle of Man by a person other than an Island person that would constitute a contravention of a relevant prohibition if the conduct had been— 

(a) in the Isle of Man, or 

(b) by an Island person; 

“relevant prohibition” means any prohibition specified in regulation 69(2)(a) to (c) (exercise of maritime enforcement powers). 

(4) For the purposes of the definition of “Manx ship” in paragraph (3), a person has an “Isle of Man connection” if the person is— 

(a) an Island person, or 

(b) an individual who is not an Island person, and who is habitually resident in the Isle of Man. 

(5) In the definition of “relevant non-IOM conduct” in paragraph (3), the reference to conduct that would constitute a contravention of a relevant prohibition if the conduct had been in the Isle of Man or by an Island person includes a reference to a case where— 

(a) arrangements relating to goods have been entered into that have not been fully implemented, and 

(b) if those arrangements were to be fully implemented (and if the conduct had been in the Isle of Man or by an Island person) the goods would be dealt with in contravention of that prohibition.” 

46.  In regulation 75 (notices)— 

(a) in paragraph (5)(b), for “United Kingdom”, in both places it occurs, substitute “Isle of Man”; 

(b) in paragraph (6), in the definition of “registered company”, for “in force in the United Kingdom” substitute “in operation in the Isle of Man”. 

47.  Omit regulation 78 (revocation of the Burma (Sanctions) (EU Exit) Regulations 2019) (including the heading). 

48.  In regulation 79 (transitional provision: prior obligations etc.)— 

(a) in paragraph (1)— 

(i) after “2019 Regulations” insert “(as it has effect in the United Kingdom)”; 

(ii) in sub-paragraph (a), after “of those Regulations” insert “(as they have effect in the United Kingdom)”; 

