ARTICLE · 13 JULY 2008

Jersey Cell Companies

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In July 2005 the States of Jersey approved the Companies (Amendment No. 8) (Jersey) Law 2005 (the "Amendment").

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INTRODUCTION

In July 2005 the States of Jersey approved the Companies (Amendment No. 8) (Jersey) Law 2005 (the "Amendment"). The legislation came into force on 1 February 2006 and included provisions relating to the use of protected cell companies and incorporated cell companies. To date more than 60 protected cell companies and more than 50 incorporated cell companies have been incorporated in Jersey.

PCCS AND ICCS

The Amendment permits the incorporation of two types of cell company: protected cell companies ("PCCs") and incorporated cell companies ("ICCs").

In essence, cell companies are companies whose assets and liabilities may be attributed to a particular separate cell of the cell company or to the cell company itself.

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