Part 9Charity trustees, trustees and auditors etc.

Remuneration of charity trustees and trustees etc.

188Meaning 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).