(1) Paragraph (2) applies where a person is guilty of an offence under section 68(2) of CEMA in connection with a prohibition mentioned in regulation 21 (export of goods to, or for use in, Belarus).

(2) Where this paragraph applies, the reference to 7 years in section 68(3)(b) of CEMA [The words "7 years" were inserted in section 68(3)(b) of CEMA by the Finance Act 1988, section 12.] is to be read as a reference to 10 years.

(3) Paragraph (4) applies where a person is guilty of an offence under section 170(2) of CEMA in connection with a prohibition mentioned in regulation 21 (export of goods to, or for use in, Belarus) or 27I(1) or (2) (import of goods originating in, or consigned from, Belarus).

(4) Where this paragraph applies, the reference to 7 years in section 170(3)(b) of CEMA [The words "7 years" were inserted in section 170(3)(b) of CEMA by the Finance Act 1988, section 12.] is to be read as a reference to 10 years.