Limited Liability Partnerships Act 2000

1. Introduction

2. Summary

3. Background

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   Overview of the Limited Liability Partnership:

   1. A separate legal entity:

   2. Internal relations:

   3. Taxation:

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   Commentary on Sections

   1. Introductory

      1. Section 1: Limited liability partnerships

   2. Incorporation

      1. Section 2: Incorporation document

      2. Section 3: Incorporation by registration

   3. Membership

      1. Section 4: Members

      2. Section 5: Relationship of members

      3. Section 6: Members as agents

      4. Section 7: Ex-members

      5. Section 8: Designated members

      6. Section 9: Registration of membership changes

   4. Taxation

      1. Section 10: Income tax and chargeable gains

      2. Section 11: Inheritance tax

      3. Section 12: Stamp duty

      4. Section 13: Class 4 national insurance contributions

   5. Regulations

      1. Section 14: Insolvency and winding up

      2. Section 15: Application of company law

      3. Section 16: Consequential amendments

      4. Section 17: General

   6. Supplementary

      1. Section 19: Commencement, extent and short title

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   Schedule

   1. Part I - Names

   2. Part II - Registered Offices

7. Commencement

8. Hansard References