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.
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.