(1) In this Chapter
—
scheme includes the whole or any part of —
(a) a
trust, contract, agreement, arrangement, understanding, promise or undertaking
(including all steps and transactions by which it is carried into effect)
—
(i)
whether made or entered into orally or in writing; and
(ii)
whether express or implied; and
(iii)
whether or not it is, or is intended to be, enforceable;
and
(b) a
plan, proposal, action, course of action or course of conduct.
(2) This Chapter
applies in relation to a scheme even if it is a unilateral scheme.