Paragraph 1

(1)

In Article 61(2) “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 or civil partner of any person falling within any of sub-paragraphs (a) to (d);

(f)

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

(g)

an institution which is controlled—

(i)

by any person falling within any of sub-paragraphs (a) to (f), or

(ii)

by two or more such persons taken together; or

(h)

a body corporate in which—

(i)

any connected person falling within any of sub-paragraphs (a) to (g) has a substantial interest, or

(ii)

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