SCHEDULES
F1SCHEDULE 2
1
In section 32(2) “connected person”, in relation to a charity, means—
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 of any person falling within any of sub-paragraphs (a) to (d);
f
an institution which is controlled—
i
by any person falling within any of sub-paragraphs (a) to (e), or
ii
by two or more such persons taken together; or
g
a body corporate in which—
i
any connected person falling within any of sub-paragraphs (a) to (f) has a substantial interest, or
ii
two or more such persons, taken together, have a substantial interest.
2
1
In paragraph 1(c) “child” includes a stepchild and an illegitimate child.
2
For the purposes of paragraph 1(e) a person living with another as that person’s husband or wife shall be treated as that person’s spouse.
3
For the purposes of paragraph 1(f) a person controls an institution if he is able to secure that the affairs of the institution are conducted in accordance with his wishes.
4
1
For the purposes of paragraph 1(g) 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 Part I of Schedule 13 to the M1Companies Act 1985 (rules for interpretation of certain provisions of that Act) shall apply for the purposes of sub-paragraph (1) above as they apply for the purposes of section 346(4) of that Act (“connected persons” etc).
3
In this paragraph “equity share capital” and “share” have the same meaning as in that Act.
Sch. 2 repealed (1.8.1993) by 1993 c. 10, s. 98(2), Sch.7