LegalizeThe Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations 2015
Made: 9th March 2015
Laid before Parliament: 10th March 2015
Coming into force: 6th April 2015
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[^f00003] 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—
(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. (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. (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.
Signed
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 — Department for Work and Pensions — 5th March 2015
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on 5th March 2015
Anne McCleary — A senior officer of the Department for Social Development — 5th March 2015
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
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.
Footnotes
[^f00001]: 1992 c. 4; section 2(2A) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”) and substituted by paragraph 2 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 30) (“the WRAP Act”). Section 122(2) was amended by paragraph 28(a) of Schedule 3 to the Transfer Act.
[^f00002]: 1992 c. 7; section 2(2A) was inserted by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the Transfer Order”) and substituted by paragraph 10 of Schedule 11 to the WRAP Act. Section 121(2) was amended by paragraph 27(a) of Schedule 3 to the Transfer Order.
[^f00003]: S.I. 2014/3159.
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