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SCHEDULES

SCHEDULE 5MEANING OF “CONNECTED PERSONS” FOR PURPOSES OF SECTION 57(2)

1.—(1) In section 57(2) “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—

(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 or civil partner of any person falling within any of heads (a) to (d);

(f)a person carrying on business in partnership with anyone falling within any of heads (a) to (e);

(g)an institution which is controlled—

(i)by any person falling within any of heads (a) to (f), or

(ii)by two or more such persons taken together; or

(h)a body corporate in which—

(i)any connected person falling within any of heads (a) to (g) has a substantial interest, or

(ii)two or more such persons, taken together, have a substantial interest.