# The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 S.I. 2015/607 · made 9 March 2015 These Regulations amend the Social Security Contributions (Limited Liability Partnership) Regulations 2014 (S.I. 2014/3159) by inserting new regulations 2A to 2C. Made under: Social Security Contributions and Benefits Act 1992 (Section 2, Section 122, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 2, Section 121, Section 171) PDFs: Printed copy https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015/pdf/uksi_20150607_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015/pdf/uksiem_20150607_en.pdf ## Introductory text Social Security Made 9th March 2015 Laid before Parliament 10th March 2015 Coming into force 6th April 2015 The Treasury make these Regulations in exercise of the powers conferred by sections 2(2)(b) and (2A), 122(2) and 175(3) of the Social Security Contributions and Benefits Act 1992 and sections 2(2)(b) and (2A), 121(2) and 171(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The Secretary of State and the Department for Social Development concur in the making of these Regulations. ## 1 Citation and commencement These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 and come into force on 6th April 2015. ## 2 Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014 The Social Security Contributions (Limited Liability Partnership) Regulations 2014 are amended as follows. ## 3 Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014 In regulation 1— (a) after paragraph (2) insert— “(2A) Regulations 2A, 2B and 2C have effect for the tax year 2015-16 and subsequent tax years.”, (b) in paragraph (3)— (i) before “3 and 6” insert “2B,”, and (ii) before “4 and 7” insert “2C,”. ## 4 Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014 After regulation 2 insert— “Members of LLPs: employment 2A. (1) The modification in paragraph (2) applies to— (a) Part 1 and so much of Part 6 of SSCBA 1992 as relates to contributions, and (b) Part 1 and so much of Part 6 of SSCB(NI)A 1992 as relates to contributions. (2) The modification is that “employment” includes membership of an LLP which carries on a trade, profession or business with a view to profit. Members of LLPs: Great Britain 2B. A person in employment in Great Britain as a member of an LLP which carries on a trade, profession or business with a view to profit is, unless regulation 3 applies, to be treated as a self-employed earner for the purposes of SSCBA 1992. Members of LLPs: Northern Ireland 2C. A person in employment in Northern Ireland as a member of an LLP which carries on a trade, profession or business with a view to profit is, unless regulation 4 applies, to be treated as a self-employed earner for the purposes of SSCB(NI)A 1992.”. ## Signature David Evennett Harriett Baldwin Two of the Lords Commissioners of Her Majesty’s Treasury 9th March 2015 The Secretary of State concurs. Signed by authority of the Secretary of State for Work and Pensions Steve Webb Minister of State Department for Work and Pensions 5th March 2015 The Department for Social Development concurs. Sealed with the Official Seal of the Department for Social Development on 5th March 2015 L.S. Anne McCleary A senior officer of the Department for Social Development 5th March 2015 ## Explanatory note (This note is not part of the Regulations) These Regulations amend the Social Security Contributions (Limited Liability Partnership) Regulations 2014 (S.I. 2014/3159) by inserting new regulations 2A to 2C. New regulation 2A modifies the meaning of “employment” in Part 1 and, where relevant, Part 6 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“SSCBA”) and the same provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). The modification means that “employment” includes membership of a limited liability partnership which carries on a trade, profession or business with a view to profit. New regulation 2B provides that a person in Great Britain who is a member of a limited liability partnership is to be treated as a self-employed earner for the purposes of the SSCBA unless the Salaried Member Rules in regulation 3 apply to them. New regulation 2C makes equivalent provision for Northern Ireland. A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. --- Source: https://www.legislation.gov.uk/uksi/2015/607 (the official version) Page: https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.