In these Regulations -

"the Act" means the Sanctions and Anti-Money Laundering Act 2018;

"ARCSS" means the Agreement on the Resolution of the Conflict in the Republic of South Sudan done at Addis Ababa on 17 August 2015;

"arrangement" includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable (but see paragraph 12 of Schedule 1 for the meaning of that term in that Schedule);

"CEMA" means the Customs and Excise Management Act 1979 [1979 c.2. Amendments have been made to this Act and are cited, where relevant, in respect of the applicable regulations.];

"the Commissioners" means the Commissioners for Her Majesty’s Revenue and Customs;

"the Committee" means the Committee of the Security Council established in accordance with paragraph 16 of resolution 2206;

"conduct" includes acts and omissions;