1—(1) In section 57(2) “connected person”, in relation to a charity, means any person who falls within sub-paragraph (2)—N.I.
(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.
Commencement Information
I1Sch. 5 para. 1 partly in operation; Sch. 5 para. 1 not in operation at Royal Assent see s. 185(1); Sch. 5 para. 1 in operation for certain purposes at 18.2.2011 by S.R. 2011/11, art. 2, Sch.