The British Isles were formed due to the movement and collision of tectonic plates. 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. It did, however, have a relationship with the EU governed by article 335(5)(c) TFEU giving effect to Protocol 3 to the UK's Treaty of Accession in 1972.  Jersey cattle are a small breed of cow widely known for its rich milk and cream; the quality of its meat is also appreciated on a small scale. The islands took their distinct shape after years of being exposed to glaciations and Great Britain, and Ireland became the largest by size. There were about thirty casualties on each side, and the English took 600 French prisoners who were subsequently sent to England. , Censuses have been undertaken in Jersey since 1821. In the 21st century, diversification of agriculture and amendments in planning strategy have led to farm shops replacing many of the roadside stalls. Besides cider, apple brandy is produced. The EEA includes EU countries and also Iceland, Liechtenstein and Norway. Tourism supports not only hotels, but also retail and services: in 2015 there were 717,600 visitors spending £243 million. The levying of impôts (duties) different from those of the United Kingdom was granted by Charles II and remained in the hands of the Assembly of Governor, Bailiff and Jurats until 1921 when that body's tax raising powers were transferred to the Assembly of the States, leaving the Assembly of Governor, Bailiff and Jurats to serve simply as licensing bench for the sale of alcohol (this fiscal reform also stripped the Lieutenant-Governor of most of his effective remaining administrative functions).  In the aftermath of 1848, Polish, Russian, Hungarian, Italian and French political refugees came to Jersey. It also provides teaching for students enrolled on the University of London LLB degree programme, via the International Programmes. Vardon and Ray also won the U.S. Open once each. The first Jèrriais book to be published was Rimes et Poésies Jersiaises de divers auteurs réunies et mises en ordre, edited by Abraham Mourant in 1865.  Jèrriais nonetheless survives; around 2,600 islanders (three percent) are reckoned to be habitual speakers, and some 10,000 (12 percent) in all claim some knowledge of the language, particularly amongst the elderly in rural parishes. West established the first cinema in the Royal Hall in St. Helier, which became known as West's Cinema in 1923 (demolished 1977). EU country / Territories related with EU countries The tables below provide a list of the EU countries and certain territories where the EU rules regulating customs, VAT and excise apply or not apply.  The European Commission confirmed in a written reply to the European Parliament in 2003 that Jersey was within the Union as a European Territory for whose external relationships the UK is responsible. The bailiwick consists of the island of Jersey, the largest of the Channel Islands, along with surrounding uninhabited islands and rocks collectively named Les Dirouilles, Les Écréhous, Les Minquiers, Les Pierres de Lecq, and other reefs. Seasonal work in agriculture had depended mostly on Bretons and mainland Normans from the 19th century. This means that trade is unrestricted by tariffs, quotas or other barriers (except VAT). The contracting parties are the EU, its member states, and Iceland, Liechtenstein, Norway, and the United Kingdom. The water is collected and stored in six reservoirs and there is also a desalination plant that produces up to 10.8 million litres per day (around half of the Island's average daily usage). , nor does it have a European Union institutions. 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