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 12 of the Schedule to these Regulations for 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;

"director disqualification licence" means a licence under regulation 31A;

"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;