200. The person for whom a transaction or arrangement is entered into
(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 192 (related arrangements), the person for whom the transaction is made to which the arrangement relates.