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 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 (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.