The Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014
These Regulations, which come into force on 31st July 2014, amend the Taxes (Definition of Charity) (Relevant Territories) Regulations 2010 (S.I. 2010/1904). They add the Principality of Liechtenstein to the list of relevant territories for the purposes of Schedule 6 to the Finance Act 2010 (c.13). Where a body of persons or trust falls to be subject to the control of a court under the law of a relevant territory, it will meet the jurisdiction condition for the purposes of the definition of “charity” in paragraph 1 of Schedule 6. The jurisdiction condition is one of four conditions which a body of persons or trust must meet in order for the body of persons or trust and its donors to be eligible for United Kingdom charitable tax reliefs.