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Irak (now spelt Iraq) was a British mandate between the end of World War One and 1932. It then had a British-installed monarchy until 1958, when it was deposed by revolution. As such, it was provided with War Office Mk. I guns where other countries would have received the Commercial Class 'C' guns.
In addition to this, the British War Office commissioned a special production of 230 Mk. I guns to be made for Irak. These guns had the serial number prefix of 'IK'.