Limited Liability Partnerships Act 2000

  1. Introduction

  2. Summary

  3. Background

  4. Overview of the Limited Liability Partnership:

    1. A separate legal entity:

    2. Internal relations:

    3. Taxation:

  5. 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

  6. Schedule

    1. Part I - Names

    2. Part II - Registered Offices

  7. Commencement

  8. Hansard References