{
  "url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014/regulation-1.json",
  "legislation": "uksi/2014/3159",
  "legislation_title": "The Social Security Contributions (Limited Liability Partnership) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, effect and extent",
  "text": "(1) These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) Regulations 2014.\n(2) These Regulations come into force on the day after the day on which they are made, and have effect for the tax year 2014–15 and subsequent tax years.\n(2A) Regulations 2A, 2B and 2C have effect for the tax year 2015-16 and subsequent tax years.\n(3) Regulations 2B, 3 and 6 extend only to England and Wales and to Scotland and regulations 2C, 4 and 7 extend only to Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 1(2A) inserted (6.4.2015) by The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 (S.I. 2015/607), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 1(3) inserted (6.4.2015) by The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 (S.I. 2015/607), regs. 1, 3(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 1(3) inserted (6.4.2015) by The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 (S.I. 2015/607), regs. 1, 3(b)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3159/regulation/1",
    "retrieved_at": "2026-10-28T23:55:07.310928+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."
}