118 Meaning of “connected person” in s 117(2)

118  Meaning of “connected person” in s 117(2)

(1)     In section 117(2) “connected person”, in relation to a charity, means any person who falls within subsection (2)—

(a)     at the time of the disposition in question, or

(b)     at the time of any contract for the disposition in question.

(2)     [Subject to subsection (2A), the] persons are—

(a)     a charity trustee or trustee for the charity,

(b)     a person

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