Section 4AA Limited liability partnershipsF1

England, Wales and Scotland

(1)

The Treasury may, for the purposes of this Act, by regulations—

(a)

provide that, in prescribed circumstances—

(i)

a person (“E”) is to be treated as employed in employed earner's employment by a limited liability partnership (including where E is a member of the partnership), and

(ii)

the limited liability partnership is to be treated as the secondary contributor in relation to any payment of earnings to or for the benefit of E as the employed earner;

(b)

prescribe how earnings in respect of E's employed earner employment with the limited liability partnership are to be determined (including what constitutes such earnings);

(c)

provide that such earnings are to be treated as being paid to or for the benefit of E at prescribed times.

(2)

Regulations under subsection (1) may modify the definition of “employee” or “employer” in section 163, 171, 171ZJ F2, 171ZS F3, 171ZZ14 or 171ZZ24 below as the Treasury consider appropriate to take account of any provision falling within subsection (1)(a) to (c).

(3)

If—

(a)

a provision of the Income Tax Acts relating to limited liability partnerships or members of limited liability partnerships is passed or made, and

(b)

in consequence, the Treasury consider it appropriate for provision to be made for the purpose of assimilating to any extent the law relating to income tax and the law relating to contributions under this Part,

the Treasury may by regulations make that provision.

(4)

The provision that may be made under subsection (3) includes provision modifying any provision made by or under this Act.

(5)

Regulations under this section are to be made with the concurrence of the Secretary of State.

(6)

Section 4(4) of the Limited Liability Partnerships Act 2000 does not limit the provision that may be made by regulations under this section.

Annotations

Textual amendments

F1: S. 4AA inserted (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 14(2)
F2: Words in s. 4AA(2) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 12; S.I. 2020/45, reg. 2
F3: Words in s. 4AA(2) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 12; S.I. 2025/41, reg. 2

Notes on Part I

Modifications

C1: Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2
C2: Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)
C3: Pt. 1 modified (13.9.2001) by The New Deal (Lone Parents) (Miscellaneous Provisions) Order 2001 (S.I. 2001/2915), arts. 1(1), 2
C4: Pt. 1 modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(2) (with s. 7(2)) (which Act was repealed (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 1 (with savings and transitional modifications of Pt. 1 in s. 2, Sch. paras. 1-3, 5))
C5: Pt. 1 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)-(3)