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Part 18E+WMiscellaneous and supplementary

InterpretationE+W

350Connected person: child, spouse and civil partnerE+W

(1)In sections 118(2)(c), 188(1)(a), 200(1)(a) [F1, 249(2)(a) and 280B(3)(a)], “child” includes a stepchild F2....

[F3(2)For the purposes of sections 118(2)(e), 188(1)(b), 200(1)(b) [F4, 249(2)(b) and 280B(3)(b)], where two people are not married to, or civil partners of, each other but live together as if they were a married couple or civil partners, each of them is to be treated as the spouse or civil partner of the other.]

Textual Amendments

F2Words in s. 350(1) omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 38, 41(4); S.I. 2023/643, Sch. para. 17

351Connected person: controlled institutionE+W

For the purposes of sections 118(2)(g), 157(1)(a), 188(1)(d), 200(1)(d) [F5, 249(2)(d) and 280B(3)(d)], a person controls an institution if the person is able to secure that the affairs of the institution are conducted in accordance with the person's wishes.

Textual Amendments

352Connected person: substantial interest in body corporateE+W

(1)For the purposes of sections 118(2)(h), 157(1)(b), 188(1)(e), 200(1)(e) [F6, 249(2)(e) and 280B(3)(e)], 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 (rules for interpretation of certain provisions of that Act) apply for the purposes of subsection (1) as they apply for the purposes of section 254 of that Act (“connected persons” etc.).

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

Textual Amendments

[F7352APower to amend definition of “connected person”E+W

The Secretary of State may by regulations amend this Act to alter what is a “connected person” for the purposes of any provision of this Act.]

Textual Amendments

353Minor definitionsE+W

(1)In this Act, except in so far as the context otherwise requires—

(2)In this Act, except in so far as the context otherwise requires, “document” includes information recorded in any form, and, in relation to information recorded otherwise than in legible form—

(a)any reference to its production is to be read as a reference to the provision of a copy of it in legible form, and

(b)any reference to the provision of a copy of, or extract from, it is accordingly to be read as a reference to the provision of a copy of, or extract from, it in legible form.

[F9(3)For the purposes of this Act, property is “permanent endowment” if it is subject to a restriction on being expended which distinguishes between income and capital.]

[F10(4)In this Act, “special trust” means property which—

(a)is held and administered by or on behalf of a charity for any special purposes of the charity, and

(b)is so held and administered on separate trusts relating only to that property.

But a special trust does not, by itself, constitute a charity for the purposes of Part 8 (charity accounts, reports and returns).]

Textual Amendments