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.