The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015

JurisdictionEngland & Wales
CitationSI 2015/607

2015No. 607

SOCIAL SECURITY

The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015

9thMarch2015

10thMarch2015

6thApril2015

The Treasury make these Regulations in exercise of the powers conferred by sections 2(2)(b) and (2A), 122(2) and 175(3) of the Social Security Contributions and Benefits Act 1992( 1) and sections 2(2)(b) and (2A), 121(2) and 171(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2).

The Secretary of State and the Department for Social Development concur in the making of these Regulations.

Citation and commencement

1. These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015 and come into force on 6th April 2015.

Amendment of the Social Security Contributions (Limited Liability Partnership) Regulations 2014

2. The Social Security Contributions (Limited Liability Partnership) Regulations 2014( 3) are amended as follows.

3. In regulation 1-

(a) after paragraph (2) insert-"(2A) Regulations 2A, 2B and 2C have effect for the tax year 2015-16 and subsequent tax years.",(b) in paragraph (3)-(i) before "3 and 6" insert "2B,", and(ii) before "4 and 7" insert "2C,".

4. After regulation 2 insert-

"Members of LLPs: employment

2A.

-(1) The modification in paragraph (2) applies to-(a) Part 1 and so much of Part 6 of SSCBA 1992 as relates to contributions, and(b) Part 1 and so much of Part 6 of SSCB(NI)A 1992 as relates to contributions.(2) The modification is that "employment" includes membership of an LLP which carries on a trade, profession or business with a view to profit.

Members of LLPs: Great Britain

2B. A person in employment in Great Britain as a member of an LLP which carries on a trade, profession or business with a view to profit is, unless regulation 3 applies, to be treated as a self-employed earner for the purposes of SSCBA 1992.

Members of LLPs: Northern Ireland

2C. A person in employment in Northern Ireland as a member of an LLP which carries on a trade, profession or business with a view to profit is, unless regulation 4 applies, to be treated as a self-employed earner for the purposes of SSCB(NI)A 1992.".

David Evennett

Harriett Baldwin

Two of the Lords Commissioners of Her Majesty's Treasury

9th March 2015

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions

Steve Webb

Minister of State

...

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