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    <title>Amendment of section 140</title>
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    <description>The amendment inserts a clause requiring returns for limited liability partnerships to be signed and verified by the designated partner, and where that partner is unable to sign or where no designated partner exists, by any other partner; the change clarifies signing authority for LLP returns and applies from the specified commencement date to the subsequent assessment year and later years.</description>
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      <link>https://www.taxtmi.com/acts?id=10563</link>
      <description>The amendment inserts a clause requiring returns for limited liability partnerships to be signed and verified by the designated partner, and where that partner is unable to sign or where no designated partner exists, by any other partner; the change clarifies signing authority for LLP returns and applies from the specified commencement date to the subsequent assessment year and later years.</description>
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