Recommendation 30

The Government took longer to repay the IMS Debt than it needed to and the eventual circumstances under which it was paid were unsatisfactory. We conclude that the only factors which changed and therefore allowed repayment in March 2022 were the interpretation of the terms of the sanctions, and the political will to risk upsetting the US Administration. It would appear, from the limited information available, that the Government has no way of ensuring Iran abides by the conditions governing the spending of UK taxpayers’ money, nor is there any avenue for parliamentary scrutiny. (Paragraph 88) 52 Stolen years: combatting state hostage diplomacy Prevention and deterrence