Taxation
Section 13: Class 4 national insurance contributions
This section ensures that Class 4 national insurance contributions, which are chargeable on partners’ shares of partnership profit, are chargeable in the same way on members of LLPs.
This section ensures that Class 4 national insurance contributions, which are chargeable on partners’ shares of partnership profit, are chargeable in the same way on members of LLPs.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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