The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015

• Citation: S.I. 2015/607
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 and come into force on 6th April 2015.

Section 2 Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014

The Social Security Contributions (Limited Liability Partnership) Regulations 2014 are amended as follows.

Section 3 Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014

In regulation 1—

(a) after paragraph (2) insert—

(2A) Regulations 2A, 2B and 2C have effect for the tax year 2015-16 and subsequent tax years.

(b) in paragraph (3)—

(i) before “3 and 6” insert “2B,”, and

(ii) before “4 and 7” insert “2C,”.

Section 4 Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014

After regulation 2 insert—

Members of LLPs: employment

(2A)

(1) The modification in paragraph (2) applies to—

(a) Part 1 and so much of Part 6 of SSCBA 1992 as relates to contributions, and

(b) Part 1 and so much of Part 6 of SSCB( NI )A 1992 as relates to contributions.

(2) The modification is that “employment” includes membership of an LLP which carries on a trade, profession or business with a view to profit.

Members of LLPs: Great Britain

(2B) A person in employment in Great Britain as a member of an LLP which carries on a trade, profession or business with a view to profit is, unless regulation 3 applies, to be treated as a self-employed earner for the purposes of SSCBA 1992.

Members of LLPs: Northern Ireland

(2C) A person in employment in Northern Ireland as a member of an LLP which carries on a trade, profession or business with a view to profit is, unless regulation 4 applies, to be treated as a self-employed earner for the purposes of SSCB(NI)A 1992.