By way of derogation from Article 23 , the competent authorities may authorise the release of certain frozen funds or economic resources or the making available of certain funds or economic resources , after having determined that the funds or economic resources are necessary for extraordinary expenses or for payment for or transfer of goods when procured for a light water reactor in Iran the construction of which has begun before December 2006 , or for any goods for the purposes referred to in Article 6(b ) and ( c ) , provided that where the authorisation concerns a person , entity or body listed in Annex VIII , the Sanctions Committee has been notified of that determination by the Member State concerned and the determination has been approved by that Committee .