(1)In section 117(2) “connected person”, in relation to a charity, means any person who falls within subsection (2)—
(a)at the time of the disposition in question, or
(b)at the time of any contract for the disposition in question.
(2)[F1Subject to subsection (2A), the] persons 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 paragraphs (a) to (d),
(f)a person carrying on business in partnership with any person falling within any of paragraphs (a) to (e),
(g)an institution which is controlled—
(i)by any person falling within any of paragraphs (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 paragraphs (a) to (g) has a substantial interest, or
(ii)two or more such persons, taken together, have a substantial interest.
[F2(2A)A person who is an employee of the charity does not fall within subsection (2)(d) if the disposition in question is the grant of a tenancy—
(a)for a fixed term of one year or less or which is a periodic tenancy and the period is one year or less, and
(b)which confers the right to occupy a dwelling as a home.]
(3)Sections 350 to 352 (meaning of child, spouse and civil partner, controlled institution and substantial interest) apply for the purposes of subsection (2).
Textual Amendments
F1Words in s. 118(2) substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 28; S.I. 2023/643, Sch. para. 20(l)
F2S. 118(2A) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 22, 41(4); S.I. 2023/643, Sch. para. 11