a loan made to another charity for charitable purposes only; or

a loan to a beneficiary of the F2charitable company which is made in the course of carrying out the purposes of the F2charitable company; or

money placed on current account with F3a bank otherwise than as part of such an arrangement as is mentioned in paragraph 7(2) above; or

any other loan as to which the Board are satisfied, on a claim made to them in that behalf, that the loan is made for the benefit of the F4charitable company and not for the avoidance of tax (whether by the F4charitable company or by some other person).