Regulation 5EB Limited liability partnershipsF1F2
This regulation applies where a person (P) is a jobholder and—
P is a member of a limited liability partnership;
qualifying earnings are payable to P by that limited liability partnership; and
P is not treated for income tax purposes as being employed by that limited liability partnership under section 863A of the Income Tax (Trading and other Income) Act 2005 (limited liability partnerships: salaried members).
Where this regulation applies, in relation to the jobholder referred to in paragraph (1), sections 3(2) and 5(2) of the Act are to be read as if for “must” there were substituted “may”.
Annotations
Textual amendments
- F1
Regs. 5B-5F inserted (1.4.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2015 (S.I. 2015/501), regs. 1, 5
- F2
Reg. 5EA - Reg. 5EB inserted (6.4.2016) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/311), regs. 1(1), 4(3)
Notes on Part 1A
Textual amendments
- F1
Pt. 1A inserted (2.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1477), regs. 1, 2
- F2
Words in Pt. 1A heading added (1.4.2015) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2015 (S.I. 2015/501), regs. 1, 4