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Charities Act (Northern Ireland) 2008

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4.—(1) For the purposes of paragraph 1(2)(h) any such connected person as is there mentioned has a substantial interest in a body corporate if the person or institution in question—

(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 Schedule 1 to the Companies Act 2006 (c. 46) (rules for interpretation of certain provisions of that Act) shall apply for the purposes of sub-paragraph (1) as they apply for the purposes of section 254 of that Act (“connected persons” etc.).

(3) In this paragraph “equity share capital” and “share” have the same meaning as in that Act.

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