{
  "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-2.json",
  "legislation": "ukdsi/2014/9780111121658",
  "legislation_title": "The Social Security Contributions (Limited Liability Partnership) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“employment income” has the meaning given by section 7 of ITEPA 2003;\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;\n“LLP” means limited liability partnership;\n“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992; and\n“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. “ITEPA 2003” is defined in section 122 of SSCBA 1992 and section 121 of SSCB(NI)A 1992 as the Income Tax (Earnings and Pensions) Act 2003. Section 7 was amended by paragraphs 1 and 17 of Schedule 22 to the Finance Act 2003, paragraph 2 of Schedule 3 to the Finance Act 2007 and paragraphs 2 and 5 of Schedule 2 to the Finance Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111121658/regulation/2",
    "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."
}