178(1)Schedule 5 (meaning of “connected person” for the purposes of section 36(2)) is amended as follows.
(2)In paragraph 1 for the words preceding paragraphs (a) to (g) substitute—
“(1)In section 36(2) of this Act “connected person”, in relation to a charity, means any person who falls within sub-paragraph (2)—
(a)at the time of the disposition in question, or
(b)at the time of any contract for the disposition in question.
(2)The persons falling within this sub-paragraph are—”.
(3)Paragraphs (a) to (g) of paragraph 1 become paragraphs (a) to (g) of sub-paragraph (2) (as inserted by sub-paragraph (2) above).
(4)After paragraph (e) of sub-paragraph (2) (as so inserted) insert—
“(ea)a person carrying on business in partnership with any person falling within any of sub-paragraphs (a) to (e) above;”;
and in paragraph (f)(i) of that sub-paragraph, for “(e)” substitute “(ea)”.
(5)In paragraph 2—
(a)in sub-paragraph (1), for “1(c)” substitute “1(2)(c)”,
(b)in sub-paragraph (2), for “1(e)” substitute “1(2)(e)”, and
(c)after that sub-paragraph add—
“(3)Where two persons of the same sex are not civil partners but live together as if they were, each of them shall be treated for those purposes as the civil partner of the other.”
(6)In paragraph 3 for “1(f)” substitute “1(2)(f)”.
(7)In paragraph 4(1) for “1(g)” substitute “1(2)(g)”.