(1) In section 75 "guarantee" includes indemnity.
(2) For the purposes of section 75 -
(a) a quasi-loan is a transaction under which one party ("the creditor") agrees to pay, or pays otherwise than in pursuance of an agreement, a sum for another ("the borrower") or agrees to reimburse, or reimburses otherwise than in pursuance of an agreement, expenditure incurred by another party for another ("the borrower") -
(i) on terms that the borrower (or a person on the borrower’s behalf) will reimburse the creditor, or
(ii) in circumstances giving rise to a liability on the borrower to reimburse the creditor,
(b) any reference to the person to whom a quasi-loan is made is a reference to the borrower, and
(c) the liabilities of a borrower under a quasi-loan include the liabilities of any person who has agreed to reimburse the creditor on behalf of the borrower.
(3) For the purposes of section 75, a credit transaction is a transaction under which one party ("the creditor") -
(a) supplies any g
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