In section 15 of the Social Security Contributions and Benefits Act 1992 [1992 c. 4.] and section 15 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 4 contributions) [1992 c. 7.], after subsection (3) insert-

"(3A) Where income tax is (or would be) charged on a member of a limited liability partnership in respect of profits or gains arising from the carrying on of a trade or profession by the limited liability partnership, Class 4 contributions shall be payable by him if they would be payable were the trade or profession carried on in partnership by the members."