(1) A person who appropriates property belonging to another person without meaning the other person permanently to lose the thing itself is nevertheless to be regarded as having the intention of permanently depriving the other person of it if his or her intention is to treat the thing as his or her own to dispose of regardless of the other person's rights; and a borrowing or lending of it may amount to so treating it if the borrowing or lending is for a period and in circumstances making it equivalent to an outright taking or disposal.
(2) Without prejudice to subsection (1), where a person, having possession or control (whether lawfully or not) of property belonging to another, parts with the property under a condition as to its return which he or she may not be able to perform, this (if done for purposes of his or her own and without the other's authority) amounts to treating the property as his or her own to dispose of regardless of the other person's rights.