# The Social Security Contributions (Limited Liability Partnership) Regulations 2014, Introduction: Introductory text


Social Security
Made 4th December 2014
Coming into force 5th December 2014
The Treasury make the following Regulations in exercise of the powers conferred by sections 4AA and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992 , 4AA and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and, as it appears to the Treasury to be expedient for these Regulations to have retrospective effect in consequence of retrospective tax provisions, namely sections 863A to 863G of the Income Tax (Trading and Other Income) Act 2005 , by section 4B of those Acts.
Accordingly, the Treasury, with the concurrence of the Secretary of State and the Department for Social Development in so far as required, make the following Regulations:
A draft of this instrument has been laid before each House of Parliament in accordance with section 176(1) of the Social Security Contributions and Benefits Act 1992 and section 172(11A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and approved by resolution of each House.

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Source: https://www.legislation.gov.uk/uksi/2014/3159/introduction (the official version)
Page: https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.