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;

"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 EU Lebanon Regulation" means Council Regulation (EC) No 1412/2006 of 25 September 2006, concerning certain restrictive measures in respect of Lebanon [OJ No. L 267, 27.9.2006, p.2.], as it has effect in EU law;

"Lebanon" means the Lebanese Republic;