(1) A person ( A ) has the intention of permanently depriving someone else ("B") of property belonging to B if—
(a) A obtains property belonging to B without meaning B to permanently lose the property; and
(b) A intends to treat the property as A's own to dispose of regardless of B's rights.
(2) For subsection (1), if A borrows or lends property belonging to B, the borrowing or lending may amount to treating the property as A's own to dispose of regardless of B's rights if, but only if, the borrowing or lending is for a period, and in circumstances, making it equivalent to an outright taking or disposal.
(3) Without limiting this section, if—
(a) A has possession or control (lawfully or not) of property belonging to B; and
(b) A parts with the property under a condition about its return that A may not be able to carry out; and
(c) the parting is done for A's own purposes and without B's authority;
the parting amounts to treating the property as A's own to dispose of regardless of B's rights.
(4) This section does not limit the circumstances in which a person can be taken to have the intention of permanently depriving someone else of property.