Citation, commencement, effect and extent1
1
These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) Regulations 2014.
2
These Regulations come into force on the day after the day on which they are made, and have effect for the tax year 2014–15 and subsequent tax years.
F12A
Regulations 2A, 2B and 2C have effect for the tax year 2015-16 and subsequent tax years.