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  1. Point in time
    2020-12-31

conditional permitted loan

251in relation to conditional permitted links, a loan with any person, provided that the loan:

  1. (a) is documented in a written agreement setting out the rate of interest and the amount of, and due dates for, repayments; and
  2. (b) is fully secured by a mortgage or charge on conditional permitted immovables that, if made to someone other than a body corporate, is not used wholly or mainly for domestic purposes.