Introduction
Summary
Background
Overview of the Limited Liability Partnership:
A separate legal entity:
Internal relations:
Taxation:
Commentary on Sections
Introductory
Section 1: Limited liability partnerships
Incorporation
Section 2: Incorporation document
Section 3: Incorporation by registration
Membership
Section 4: Members
Section 5: Relationship of members
Section 6: Members as agents
Section 7: Ex-members
Section 8: Designated members
Section 9: Registration of membership changes
Taxation
Section 10: Income tax and chargeable gains
Section 11: Inheritance tax
Section 12: Stamp duty
Section 13: Class 4 national insurance contributions
Regulations
Section 14: Insolvency and winding up
Section 15: Application of company law
Section 16: Consequential amendments
Section 17: General
Supplementary
Section 19: Commencement, extent and short title
Schedule
Part I - Names
Part II - Registered Offices
Commencement
Hansard References
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