Part 9

Charity trustees, trustees and auditors etc.

Remuneration of charity trustees and trustees etc.

Meaning of “connected person”
188
1
For the purposes of sections 185 and 186, the following persons are connected with a charity trustee or trustee for a charity—
a
a child, parent, grandchild, grandparent, brother or sister of the trustee;
b
the spouse or civil partner of the trustee or of any person falling within paragraph (a);
c
a person carrying on business in partnership with the trustee or with any person falling within paragraph (a) or (b);
d
an institution which is controlled—
i
by the trustee or by any person falling within paragraph (a), (b) or (c), or
ii
by two or more persons falling within sub-paragraph (i), when taken together.
e
a body corporate in which—
i
the trustee or any connected person falling within any of paragraphs (a) to (c) has a substantial interest, or
ii
two or more persons falling within sub-paragraph (i), when taken together, have a substantial interest.
2
Sections 350 to 352 (meaning of child, spouse and civil partner, controlled institution and substantial interest) apply for the purposes of subsection (1).