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1In section 36(2) of this Act “connected person”, in relation to a charity, means—E+W
(a)a charity trustee or trustee for the charity;
(b)a person who is the donor of any land to the charity (whether the gift was made on or after the establishment of the charity);
(c)a child, parent, grandchild, grandparent, brother or sister of any such trustee or donor;
(d)an officer, agent or employee of the charity;
(e)the spouse of any person falling within any of sub-paragraphs (a) to (d) above;
(f)an institution which is controlled—
(i)by any person falling within any of sub-paragraphs (a) to (e) above, or
(ii)by two or more such persons taken together; or
(g)a body corporate in which—
(i)any connected person falling within any of sub-paragraphs (a) to (f) above has a substantial interest, or
(ii)two or more such persons, taken together, have a substantial interest.
2(1)In paragraph 1(c) above “child” includes a stepchild and an illegitimate child.E+W
(2)For the purposes of paragraph 1(e) above a person living with another as that person’s husband or wife shall be treated as that person’s spouse.
3For the purposes of paragraph 1(f) above a person controls an institution if he is able to secure that the affairs of the institution are conducted in accordance with his wishes.E+W
4(1)For the purposes of paragraph 1(g) above any such connected person as is there mentioned has a substantial interest in a body corporate if the person or institution in question—E+W
(a)is interested in shares comprised in the equity share capital of that body of a nominal value of more than one-fifth of that share capital, or
(b)is entitled to exercise, or control the exercise of, more than one-fifth of the voting power at any general meeting of that body.
(2)The rules set out in Part I of Schedule 13 to the M1Companies Act 1985 (rules for interpretation of certain provisions of that Act) shall apply for the purposes of sub-paragraph (1) above as they apply for the purposes of section 346(4) of that Act (“connected persons” etc).
(3)In this paragraph “” and “ ” have the same meaning as in that Act.