OpenLegislation

Regulation 2A Members of LLPs: employmentF1

(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.

Annotations

Textual amendments

F1

Regs. 2A-2C inserted (6.4.2015) by The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 (S.I. 2015/607), regs. 1, 4