s 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).