# Income Tax (Trading and Other Income) Act 2005, Section 863A: Limited liability partnerships: salaried members


(1) Subsection (2) applies at any time when conditions A to C in sections 863B to 863D are met in the case of an individual (“M”) who is a member of a limited liability partnership in relation to which section 863(1) applies.
(2) For the purposes of the Income Tax Acts—
(a) M is to be treated as being employed by the limited liability partnership under a contract of service instead of being a member of the partnership, and
(b) accordingly, M's rights and duties as a member of the limited liability partnership are to be treated as rights and duties under that contract of service.
(3) This section needs to be read with section 863G (anti-avoidance).

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/863A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-863A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.