 Jersey is not subject to European Union fiscal legislation, and its "Zero/Ten" corporate tax legislation will be compliant with the Code of Conduct in business taxation as from the removal of the deemed distribution and attribution anti-avoidance legislation , which was apparently criticised by certain unnamed members of the Code of Conduct Group, a subsidiary body of ECOFIN.The Code of Conduct Group, at least in theory, keeps most of its documentation and discussion confidential.The European Commission has confirmed that the Code is not a legal instrument, and therefore is not legally binding, only becoming of limited "political" authority once a unanimous report has been adopted by the Group at the end of the Presidency concerned.