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 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 United Nations Security Council established in accordance with paragraph 11 of resolution 751 [Established by paragraph 11 of resolution 751 and renamed the “Committee pursuant to resolution 751 (1992) concerning Somalia” by paragraph 9 of resolution 2444 adopted by the Security Council on 14 November 2018.] and paragraph 31 of resolution 2713;

"conduct" includes acts and omissions;