Part II of Schedule 6 (loans, quasi-loans and other dealings) does not apply for the purposes of accounts prepared by a banking company, or a company which is the holding company of a banking company, in relation to a transaction or arrangement of a kind mentioned in F2section 197, 198, 200, 201 or 203 of the Companies Act 2006, or an agreement to enter into such a transaction or arrangement, to which that banking company is a party.