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The Social Security Contributions (Limited Liability Partnership) Regulations 2014
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- 2014 No. 3159
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Statutory Instruments
2014 No. 3159
Social Security
The Social Security Contributions (Limited Liability Partnership) Regulations 2014
Made
4th December 2014
Coming into force
5th December 2014
The Treasury make the following Regulations in exercise of the powers conferred by sections 4AA and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992 M1, 4AA and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 M2 and, as it appears to the Treasury to be expedient for these Regulations to have retrospective effect in consequence of retrospective tax provisions, namely sections 863A to 863G of the Income Tax (Trading and Other Income) Act 2005 M3, by section 4B M4 of those Acts.
Accordingly, the Treasury, with the concurrence of the Secretary of State and the Department for Social Development M5 in so far as required, make the following Regulations:
A draft of this instrument has been laid before each House of Parliament in accordance with section 176(1) of the Social Security Contributions and Benefits Act 1992 M6 and section 172(11A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 M7 and approved by resolution of each House.
Marginal Citations
M11992 c. 4 (SSCBA 1992). Section 4AA was inserted by section 14(2) of the National Insurance Contributions Act 2014 (c. 7) (NICA 2014). Section 175(4) was amended by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2) (SSC(ToF)A 1999).
M21992 c. 7 (SSCB(NI)A 1992). Section 4AA was inserted by section 14(6) of NICA 2014.
M32005 c.5. Sections 863A to 863G were inserted by Part 1 of Schedule 17 to the Finance Act 2014 (c.26).
M4Section 4B was inserted into SSCBA 1992 by section 1(1) of the National Insurance Contributions Act 2006 (c. 10) (NICA 2006) and amended by section 14(3) of NICA 2014. Section 4B was inserted into SSCB(NI)A 1992 by section 2(1) of NICA 2006 and amended by section 14(7) of NICA 2014.
M5The functions of the Department of Health and Social Services for Northern Ireland under SSCB(NI)A 1992 were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to S.R. 1999 No. 481.
M6Section 176(1)(a) has been amended by section 1(2) of NICA 2006.
M7Section 172(11A) was inserted by paragraph 29(5) of Schedule 3 to S.I. 1999/671 and has been amended by sections 2(2)(a) of NICA 2006.
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