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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Section 863A

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Version Superseded: 18/07/2014

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Point in time view as at 06/05/2014. This version of this provision has been superseded. Help about Status

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[F1863ALimited liability partnerships: salaried membersU.K.

This adran has no associated Nodiadau Esboniadol

(1)Subsection (2) applies at any time when conditions A to C in sections 863B to 863D are met in the case of an individual (“M”) who is a member of a limited liability partnership in relation to which section 863(1) applies.

(2)For the purposes of the Income Tax Acts—

(a)M is to be treated as being employed by the limited liability partnership under a contract of service instead of being a member of the partnership, and

(b)accordingly, M's rights and duties as a member of the limited liability partnership are to be treated as rights and duties under that contract of service.

(3)This section needs to be read with section 863G (anti-avoidance).]

Textual Amendments

F1Ss. 863A-863G inserted (6.4.2014 for specified purposes) by Finance Act 2014 (c. 26), Sch. 17 paras. 1, 6

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