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;

"resolution 2199" means resolution 2199 (2015) adopted by the Security Council on 12 February 2015;

"United Kingdom person" has the same meaning as in section 21 of the Act.