The Banking (Depositors Compensation) (Amendment) (Jersey) Regulations 2010 came into force on 10 February 2010. The Regulations amend the Banking (Depositors Compensation) (Jersey) Regulations 2009 to impose restrictions on the disclosure of information received under the Regulations.  

The Companies (Amendment No. 4) (Jersey) Regulations 2009 came into force in part on 10 December 2009, with the material Regulations coming into force on 5 April 2010. The Regulations replace Part 16 of the Companies (Jersey) Law 1991 (which deals with accounts and the auditing of accounts) in order to establish an auditor oversight regime meeting the equivalency requirements of the European Union's Statutory Audit Directive. In particular, the new Part 16 requires companies with shares traded on European Union stock markets to have their accounts audited by auditors who are bound by the relevant rules of certain recognized professional bodies.

The Companies (Audit) (Jersey) Order 2010 came into force on 5 April 2010. The Order provides for the Jersey Financial Services Commission to maintain a Register of Recognized Auditors, pursuant to the new Part 16 of the Companies (Jersey) Law 1991 as substituted by the Companies (Amendment No. 4) (Jersey) Regulations 2009, and prescribes the information to be held in this register. The Order also sets out what must be contained in the "Audit Rules" governing the conduct of recognized auditors and establishes independence requirements which must be satisfied by all auditors.

The Companies (GAAP) (Jersey) Order 2010 came into force on 5 April 2010. The Order prescribes which 'generally accepted accounting principles' ("GAAP") a market traded company may use when preparing its accounts.

The Companies (Professional Oversight Board) (Jersey) Order 2010 came into force on 5 April 2010. The Order provides the UK's Professional Oversight Board with the statutory powers needed to fulfil the role of independent oversight body in the auditor oversight regime established by the new Part 16 of the Companies (Jersey) Law 1991 as substituted by the Companies (Amendment No. 4) (Jersey) Regulations 2009.

The Financial Services (Trust Company Business) (Exemptions Amendment No. 2) (Jersey) Order 2010 came into force in part on 24 November 2010, with the remainder coming into force on 17 February 2011. The Order amends the Schedule to the Financial Services (Trust Company Exemptions) (Jersey) Order 2000 by extending the exemption under Paragraph 13 so that registration will not be required if an individual acting as a director is a director of no more than six companies (not including directorships which are within the ambit of other exemptions but including directorship of the company in question). It also, from 17 February 2011, amends the Schedule to the Financial Services (Trust Company Exemption No. 4 ) (Jersey) Order 2004 to make the conditions for exemption from registration under Article 7 of the Financial Services (Jersey) Law 1998 of "connected persons" under that Schedule cumulative – in other words, both conditions (a) and (b) must now be fulfilled.  

The Foundations (Additional Annual Charge) (Jersey) Regulations 2010 came into force on 27 January 2010. The Regulations prescribe an annual charge payable by Jersey foundations, in addition to the annual administration fee. The charge is equivalent to that paid by Jersey-registered companies.  

The Income Tax (Amendment No. 36) (Jersey) Law 201- came into force on 10 December 2010. The Law amends the Income Tax (Jersey) Law 1961 so as to introduce a regime to exempt funds, their subsidiary investment holding companies and securitisation vehicles from income tax.  

The Money Laundering (Amendment No. 4) (Jersey) Order 2010 came into force on 18 January 2010. The Order amends the Money Laundering (Jersey) Order 2008 so as to tighten and clarify its requirements and to revise the application of certain customer due diligence concessions.  

The Taxation (Double Taxation) (Jersey) Regulations 2010 came into force on 15 June 2010. The Regulations give effect to double taxation agreements ("DTAs") entered into between Jersey and other jurisdictions. Only one DTA (with Malta) was immediately implemented but the Regulations may be amended to give effect to future DTAs.  

The Taxation (Land Transactions) (Jersey) Law 2009 came into force on 1 January 2010. The Law establishes a "land transaction tax" ("LTT") on dealings in shares giving the right of occupation to share transfer flats (including dealings relating to beneficial interests only) and the creation of security interests in such shares. Previously, such flats have been exempt from any tax equivalent to stamp duty on immovable property transactions. The Law will apply only to shares which, "by virtue of the articles of association of the company", confer a right of occupation of "land" in Jersey. "Land" is defined as "a unit of dwelling accommodation". The Companies (Jersey) Law 1991 will be amended to make it an offence for a company to register a transfer to which the Law applies without an LTT receipt being produced to the company. The amount of LTT is designed to mirror stamp duty on immovable property transactions. There is an anti-avoidance provision.

The Taxation (Land Transactions) (Amendment of Law) (Jersey) Regulations 2009 came into force on 1 January 2010. The Regulations amend the Taxation (Land Transactions) (Jersey) Law 2009 in line with changes to stamp duty in order to ensure that the level of land transaction tax is broadly equivalent.

The Taxation (Land Transactions) (LTT Statements and Receipts) (Jersey) Order 2009 came into force on 1 January 2010. The Order prescribes matters concerning land transaction tax statements with regard to the information required, fees and receipts.