The Limited Liability Partnerships Act 2000 (c.12) is an Act of the Parliament of the United Kingdom which introduced the concept of the limited liability partnership into English and Scots law.

Section 2 of the act provides that an LLP may be incorporated when two or more persons associated for the purpose of carrying on legal business subscribe their names to an incorporation document; that incorporation document, or an approved copy of it, has been delivered to the Companies Registrar at Companies House; and a statement either by a solicitor or one of the subscribers that the formalities have been complied with has also been delivered to the registrar.

Capital gains tax applies to members of LLPs as to those in a normal partnership.

Complementing the Limited Liability Partnerships Act 2000, much of the law on LLPs is in statutory instruments made under it that apply other legislation.

Most importantly, many elements of the Companies Act 2006 are applied to LLPs by regulations made in 2008 and 2009.