SCHEDULES

SCHEDULE 5 Meaning of “connected person” for purposes of section 36(2)

1

F21

In section 36(2) of this Act “connected person”, in relation to a charity, means any person who falls within sub-paragraph (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 falling within this sub-paragraph 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 F1or civil partner of any person falling within any of sub-paragraphs (a) to (d) above;

F3ea

a person carrying on business in partnership with any person falling within any of sub-paragraphs (a) to (e) above;

f

an institution which is controlled—

i

by any person falling within any of sub-paragraphs (a) to F4(ea) above, 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) above has a substantial interest, or

ii

two or more such persons, taken together, have a substantial interest.