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 M1;

• “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.