SCHEDULES
C1SCHEDULE 5MEANING OF “CONNECTED PERSONS” FOR PURPOSES OF SECTION 57(2)
I11
1
In section 57(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 heads (a) to (d);
f
a person carrying on business in partnership with anyone falling within any of heads (a) to (e);
g
an institution which is controlled—
i
by any person falling within any of heads (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 heads (a) to (g) has a substantial interest, or
ii
two or more such persons, taken together, have a substantial interest.
I22
1
In paragraph 1(2)(c) “child” includes a stepchild.
2
For the purposes of paragraph 1(2)(e) a person living with another as that person's F1spouse shall be treated as that person's spouse.
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I33
For the purposes of paragraph 1(2)(g) a person controls an institution if that person is able to secure that the affairs of the institution are conducted in accordance with the wishes of that person.
I44
1
For the purposes of paragraph 1(2)(h) any such connected person as is there mentioned has a substantial interest in a body corporate if the person or institution in question—
a
is interested in shares comprised in the equity share capital of that body of a nominal value of more than one-fifth of that share capital, or
b
is entitled to exercise, or control the exercise of, more than one-fifth of the voting power at any general meeting of that body.
2
The rules set out in Schedule 1 to the Companies Act 2006 (c. 46) (rules for interpretation of certain provisions of that Act) shall apply for the purposes of sub-paragraph (1) as they apply for the purposes of section 254 of that Act (“connected persons” etc.).
3
In this paragraph “equity share capital” and “share” have the same meaning as in that Act.
Sch. 5 modified (in so far as it is applied by s. 89(6)) (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.