# Limited Liability Partnerships Act 2000, Section 13: Class 4 national insurance contributions.


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—
“(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.”

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Source: https://www.legislation.gov.uk/ukpga/2000/12/section/13 (the official version)
Page: https://openlegislation.uk/limited-liability-partnerships-act-2000/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.