‹ Part 10: Limited Liability Partnerships Article 64 - General Scheme for LLPS › Article 63 - Policy Statement on LLPS An LLP is liable to tax under these Regulations as if it were a separate legal entity. There is a restriction on the deduction allowable for Members'Remuneration. Amended (as from 18th July 2019) ‹ Part 10: Limited Liability Partnerships Article 64 - General Scheme for LLPS ›