{
  "url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/607",
  "legislation_title": "The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014",
  "text": "After regulation 2 insert—\n“Members of LLPs: employment\n2A. (1) The modification in paragraph (2) applies to—\n(a) Part 1 and so much of Part 6 of SSCBA 1992 as relates to contributions, and\n(b) Part 1 and so much of Part 6 of SSCB(NI)A 1992 as relates to contributions.\n(2) The modification is that “employment” includes membership of an LLP which carries on a trade, profession or business with a view to profit.\nMembers of LLPs: Great Britain\n2B. 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.\nMembers of LLPs: Northern Ireland\n2C. 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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/607/regulation/4",
    "retrieved_at": "2026-10-28T23:43:37.392663+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}