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National Insurance Contributions Act 2014
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13Class 4 contributions: partnershipsU.K.
This section has no associated Explanatory Notes
(1)SSCBA 1992 is amended as follows.
(2)After section 18 insert—
“18AClass 4 contributions: partnerships
(1)The Treasury may by regulations—
(a)modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or
(b)otherwise modify the law relating to Class 4 contributions,
as they consider appropriate to take account of the passing or making of a provision of the Income Tax Acts relating to firms or partners in firms.
(2)“Firm” has the same meaning as in the Income Tax (Trading and Other Income) Act 2005 (and includes a limited liability partnership in relation to which section 863(1) of that Act applies); and “partner” is to be read accordingly and includes a former partner.
(3)Regulations under this section may have retrospective effect; but they may not have effect before the beginning of the tax year in which they are made.”
(3)In section 176(1)(a) (parliamentary control: instruments subject to affirmative procedure), after “section 18;” insert— “ section 18A; ”.
(4)SSCB(NI)A 1992 is amended as follows.
(5)After section 18 insert—
“18AClass 4 contributions: partnerships
(1)The Treasury may by regulations—
(a)modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or
(b)otherwise modify the law relating to Class 4 contributions,
as they consider appropriate to take account of the passing or making of a provision of the Income Tax Acts relating to firms or partners in firms.
(2)“Firm” has the same meaning as in the Income Tax (Trading and Other Income) Act 2005 (and includes a limited liability partnership in relation to which section 863(1) of that Act applies); and “partner” is to be read accordingly and includes a former partner.
(3)Regulations under this section may have retrospective effect; but they may not have effect before the beginning of the tax year in which they are made.”
(6)In section 172(11A) (parliamentary control: instruments subject to affirmative procedure), after “18,” insert “ 18A, ”.
(7)The amendments made by this section come into force at the end of the period of 2 months beginning with the day on which this Act is passed.
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