[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR594.403] [Page 458] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 594_GLOBAL TERRORISM SANCTIONS REGULATIONS--Table of Contents Subpart D_Interpretations Sec. 594.403 Setoffs prohibited. A setoff against blocked property (including a blocked account), whether by a U.S. bank or other U.S. person, is a prohibited transfer under Sec. Sec. 594.201 and 594.204 if effected after the effective date.