# The Social Security Contributions (Limited Liability Partnership) Regulations 2014, Regulation 2C: Members of LLPs: Northern Ireland


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.

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