In these Regulations -

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

"arrangement" includes any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable (but see paragraph 11 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;

"conduct" includes acts and omissions;

"document" includes information recorded in any form and, in relation to information recorded otherwise than in legible form, references to its production include producing a copy of the information in legible form;

"the 1267/1989/2253 ISIL (Da'esh) and Al-Qaida Sanctions Committee" means the Committee of the Security Council established by paragraph 6 of resolution 1267 [As so named by paragraph 1 of UN Security Council Resolution 2253.];