Setting the policy to Enabled prevents webpage elements that aren't from the domain that's in the browser's address bar from setting cookies. Setting the policy to Disabled lets those elements set cookies and prevents users from changing this setting.
Leaving it unset turns third-party cookies on, but users can change this setting.
| Registry Hive | HKEY_LOCAL_MACHINE or HKEY_CURRENT_USER |
| Registry Path | Software\Policies\Google\Chrome\Recommended |
| Value Name | BlockThirdPartyCookies |
| Value Type | REG_DWORD |
| Enabled Value | 1 |
| Disabled Value | 0 |