284J   Meaning of “scheme”

(1)  In this Chapter, a scheme means:

(a)  a trust, contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions by which it is carried into effect):

(i)  whether entered into or made orally or in writing, and

(ii)  whether express or implied, and

(iii)  whether or not it is, or is intended to be, enforceable by legal proceedings, or

(b)  a scheme, plan, proposal, action, course of action or course of conduct.

(2)  A scheme may be a unilateral scheme.

(3)  This Chapter applies in relation to a part of a scheme in the same way as it applies to a scheme. For that purpose, a reference in this Chapter to a scheme includes a reference to a part of a scheme.