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1In section 36(2) of this Act “connected person”, in relation to a charity, means—
(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.
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