# The Social Security Contributions (Limited Liability Partnership) Regulations 2014, Regulation 2A: Members of LLPs: employment


(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.

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Source: https://www.legislation.gov.uk/uksi/2014/3159/regulation/2A (the official version)
Page: https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014/regulation-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.