Section 188 Meaning 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).