The Taxes (Definition of Charity) (Relevant Territories) Regulations 2010
These Regulations, which come into force on 20th August 2010, specify the Republic of Iceland and the Kingdom of Norway as relevant territories for the purposes of the meaning of a relevant territory in paragraph 2(3) of Schedule 6 to the Finance Act 2010 (c. 13) (the jurisdiction condition of the definition of “charity” in paragraph 1 of Schedule 6 to the Finance Act 2010).