# Companies Act 2006, Section 212: The person for whom a transaction or arrangement is entered into


For the purposes of sections 197 to 214 (loans etc) the person for whom a transaction or arrangement is entered into is—
(a) in the case of a loan or quasi-loan, the person to whom it is made;
(b) in the case of a credit transaction, the person to whom goods, land or services are supplied, sold, hired, leased or otherwise disposed of under the transaction;
(c) in the case of a guarantee or security, the person for whom the transaction is made in connection with which the guarantee or security is entered into;
(d) in the case of an arrangement within section 203 (related arrangements), the person for whom the transaction is made to which the arrangement relates.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/section/212 (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-212
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.