{
  "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014.json",
  "id": "ukdsi/2014/9780111121658",
  "title": "The Social Security Contributions (Limited Liability Partnership) Regulations 2014",
  "short_title": "Social Security Contributions (Limited Liability Partnership) 2014",
  "long_title": "These Regulations, which come into force the day after they are made, are made following enactment of Part 1 of Schedule 17 to the Finance Act 2014 (c. 26) which inserted sections 863A to 863G into the Income Tax (Trading and Other Income) Act 2005 (c. 5) (ITTOIA 2005) and amended section 54 of the Income Tax (Earnings and Pensions Act 2003 (c. 1) (ITEPA 2003). These Regulations reflect those provisions and prescribe that certain members of a limited liability partnership who are treated as employees for the purposes of the Income Tax Acts are also treated as employed earners for the purposes of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the SSCBA 1992”) if the employment is in Great Britain or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“SSCB(NI)A 1992”) if the employment is in Northern Ireland (together “the Acts”).",
  "citation": "Draft 2014, ISBN 9780111121658",
  "type": "ukdsi",
  "year": "2014",
  "number": "9780111121658",
  "version": "current",
  "date": null,
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, effect and extent",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-1",
      "extent": null,
      "status": null,
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    },
    {
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Salaried Members of LLPs: Great Britain",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Salaried Members of LLPs: Northern Ireland",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Consequential amendment to the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Consequential amendments to the Social Security Contributions (Intermediaries) Regulations 2000",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Consequential amendments to the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/note",
      "extent": null,
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    }
  ],
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      "date": "2014-10-13",
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/4AA",
        "section/175"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": []
    },
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "provisions": [
        "section/863A",
        "section/863G"
      ]
    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111121658",
    "retrieved_at": "2026-10-30T15:12:07.711827+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}