{
  "url": "https://openlegislation.uk/limited-liability-partnerships-act-2000/section-13",
  "json_url": "https://openlegislation.uk/limited-liability-partnerships-act-2000/section-13.json",
  "legislation": "ukpga/2000/12",
  "legislation_title": "Limited Liability Partnerships Act 2000",
  "legislation_url": "https://openlegislation.uk/limited-liability-partnerships-act-2000",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Class 4 national insurance contributions.",
  "text": "In section 15 of the Social Security Contributions and Benefits Act 1992 and section 15 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 4 contributions), after subsection (3) insert—\n“(3A) Where income tax is (or would be) charged on a member of a limited liability partnership in respect of profits or gains arising from the carrying on of a trade or profession by the limited liability partnership, Class 4 contributions shall be payable by him if they would be payable were the trade or profession carried on in partnership by the members.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 4."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1992 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/12/section/13",
    "retrieved_at": "2026-10-29T09:21:07.693921+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."
}