118Meaning of “connected person” in s.117(2)E+W
(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)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.
(3)Sections 350 to 352 (meaning of child, spouse and civil partner, controlled institution and substantial interest) apply for the purposes of subsection (2).