Regulation 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,”.