Given the apparent low level of strategic exports and sanctions prosecutions, especially in recent years, we are disappointed that when we asked if the Government had any plans to review the effectiveness of the relevant legislation, they simply stated that enforcement was a matter for HMRC. HMRC are responsible for enforcing the legislation put forward by the Government and passed by Parliament. It is not HMRC’s role to assess the effectiveness of legislation. This is a matter for the Government and if changes are required it is for Parliament to legislate for them.