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(This note is not part of the Regulations)
These Regulations amend the Social Security Contributions (Limited Liability Partnership) Regulations 2014 (S.I. 2014/3159) by inserting new regulations 2A to 2C.
New regulation 2A modifies the meaning of “employment” in Part 1 and, where relevant, Part 6 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“SSCBA”) and the same provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). The modification means that “employment” includes membership of a limited liability partnership which carries on a trade, profession or business with a view to profit.
New regulation 2B provides that a person in Great Britain who is a member of a limited liability partnership is to be treated as a self-employed earner for the purposes of the SSCBA unless the Salaried Member Rules in regulation 3 apply to them. New regulation 2C makes equivalent provision for Northern Ireland.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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