Tosefta על שבועות 7:9

The member of the house that they spoke about (in Mishnah Shevuot 7:8, where they list the types of people, inclduding those in the previous halakhah here who can be made to swear an oath even if there is no certain claim of lost money) is not someone who comes and goes, but one who brings in fruit and takes out fruit, one who hires labourers and dismisses labourers. One who gets a loan from [his fellow] on the 6th or 7th year, and in the 8th year is made for him a business partner or a tenant, is exempt [from being made to swear an oath related to his loan, but still can be made to swear an oath on his partnership or tenancy, because the 7th year annulled the loan and anything related to it]. But, if he is made for him a partner or tenant on the 6th or 7th year, and in the 8th year returns and takes a loan from him, they roll over him everything [i.e. he can be made to swear both oaths].