Incorporated Cell Companies
In 2006 Guernsey introduced Incorporated Cell Companies (ICCs), which are similar to PCCs except that each cell is a separate legal entity with its own board of directors. As with PCCs the assets and liabilities of the ICC, and each incorporated cell, are legally independent from each other. The notable difference between PCCs and ICCs is that incorporated cells within an ICC can trade with each other, whereas cells within a single PCC cannot.
Heritage Group Limited, PO Box 225, Heritage Hall, Le Marchant Street, St Peter Port, Guernsey, GY1 4HY. Telephone: +44 (0) 1481 716000 Regulations