The Social Security Contributions (Limited Liability Partnership) Regulations 2014

These Regulations, which come into force the day after they are made, are made following enactment of Part 1 of Schedule 17 to the Finance Act 2014 (c. 26) which inserted sections 863A to 863G into the Income Tax (Trading and Other Income) Act 2005 (c. 5) (ITTOIA 2005) and amended section 54 of the Income Tax (Earnings and Pensions Act 2003 (c. 1) (ITEPA 2003). These Regulations reflect those provisions and prescribe that certain members of a limited liability partnership who are treated as employees for the purposes of the Income Tax Acts are also treated as employed earners for the purposes of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the SSCBA 1992”) if the employment is in Great Britain or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“SSCB(NI)A 1992”) if the employment is in Northern Ireland (together “the Acts”).