188Meaning of “connected person”E+W
(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).