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In section 15 of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 and section 15 of the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 4 contributions), after subsection (3) insert—
“(3A)Where income tax is (or would be) charged on a member of a limited liability partnership in respect of profits or gains arising from the carrying on of a trade or profession by the limited liability partnership, Class 4 contributions shall be payable by him if they would be payable were the trade or profession carried on in partnership by the members.”
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