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 19793;

• “the Committee” means the Committee of the Security Council established under paragraph 18 of resolution 1737;

• “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 Iran Regulation” means Council Regulation (EU) No 267/2012 of 23 March 2012 concerning restrictive measures against Iran and repealing Regulation (EU) No 961/2010 4 as it has effect in EU law;

• “the Joint Comprehensive Plan of Action” means the document attached as Annex A to resolution 2231;

• “non-UN designated person” means a person who is designated under regulation 5 for the purposes of regulations 12 to 17;

• “resolution 1737” means resolution 1737 adopted by the Security Council on 23 December 2006;

• “resolution 2231” means resolution 2231 adopted by the Security Council on 20 July 2015;

• “trade licence” means a licence under regulation 41;

• “Treasury licence” means a licence under regulation 40(1).