PM258000 - Condition C- Contributions to the LLP

Condition C looks at the level of investment made by an individual member in the LLP.

Condition C is not satisfied if the individual member has made a significant investment in the business so they have a real risk resting on the success or failure of the business.

For those that prefer, the guidance in this section is below.

1. PM258100

   Overview
2. PM258200

   What is the contribution?
3. PM258300

   When to apply the test
4. PM258400

   Becoming, or ceasing to be, a member part way through the year
5. PM258500

   A change in the contribution part way through the year
6. PM258600

   Deemed contributions
7. PM258700

   Failure to make the payment