(1) This section has effect for determining what are “other relevant transactions or arrangements” for the purposes of any exception to section 197, 198, 200 or 201. In the following provisions “the relevant exception” means the exception for the purposes of which that falls to be determined.
(2) Other relevant transactions or arrangements are those previously entered into, or entered into at the same time as the transaction or arrangement in question in relation to which the following conditions are met.
(3) Where the transaction or arrangement in question is entered into—
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