64Anti‑avoidance

#### 64 Anti‑avoidance (1) If: (a) one or more persons enter into, commence to carry out, or carry out a scheme; and (b) it would be concluded that the person, or any of the persons, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of avoiding the application of any provision of this Act in relation to any person or persons (whether or not a person or persons who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and (c) the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose; the Minister may make any order under a provision of Part 3 or 4 that the Minister would have been able to make if the scheme or the part of the scheme had not achieved that purpose. (2) This section applies to a scheme entered into after 6 June 1991. (3) This section does not authorise the making of an order prohibiting a person from doing anything that has already been done by the person before the order is made. (4) In this section: > scheme means: (a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; and (b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.