Regulation 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.”.