# The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2015/607/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-limited-liability-partnership-amendment-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.