Paragraph 1

England and Wales

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.

Notes on Schedule 2