Part 9Charity trustees, trustees and auditors etc.
Remuneration of charity trustees and trustees etc.
188Meaning of “connected person”
(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).