[4AA Limited liability partnerships]

[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

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