{
  "url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014/regulation-2C",
  "json_url": "https://openlegislation.uk/social-security-contributions-limited-liability-partnership-regulations-2014/regulation-2C.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/2C",
  "kind": "regulation",
  "number": "2C",
  "heading": "Members of LLPs: Northern Ireland",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3159/regulation/2C",
    "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."
}