The unit commonly reffered to as the "Zee Unit" is only present in G1 smarts. G2 smarts have this function integrated into the SAM unit.
This is where your keys are coded to, but should not be confused with the receiver, located under the centre tunnel in the car.
To remove the zee unit, you must first unplug all of the relays out of the fuse box.
Unplug the main plug into the unit and slide out the side of the fuse box.