14 Limited liability partnerships
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

14  Limited liability partnerships

(1)     SSCBA 1992 is amended as follows.

(2)     After section 4A insert—

“4AA Limited liability partnerships

(1)     The Treasury may, for the purposes of this Act, by regulations—

(a)     provide that, in prescribed circumstances—

(i)     a person (“E”) is to be treated as employed in employed earner's employment by a limited liability partnership (including where E is a member of the partnership), and

(ii)     the limited liability partnership is to be treated as the secondary contributor in relation to any payment of earnings to or for the benefit of E as the employed earner;

(b)     prescribe how earnings in respect of E's employed earner employment with the limited liability partnership are to be determined (including what constitutes such earnings);

(c)     provide that such earnings are to be treated as being paid to or for the benefit of E at prescribed times.

(2)     Regulations under subsection (1) may modify the definition of “employee” or “employer” in section 163, 171, 171ZJ or 171ZS below as the Treasury consider appropriate to take account of any provision falling within

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