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    <title>Insertion of new section 167C</title>
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    <description>Partners who were members during the relevant previous year are jointly and severally liable for tax due from the LLP or from any person for income of a year when that person was an LLP, unless the partner proves the non-recovery is not attributable to any gross neglect, misfeasance or breach of duty by him in relation to the LLP&#039;s affairs.</description>
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      <description>Partners who were members during the relevant previous year are jointly and severally liable for tax due from the LLP or from any person for income of a year when that person was an LLP, unless the partner proves the non-recovery is not attributable to any gross neglect, misfeasance or breach of duty by him in relation to the LLP&#039;s affairs.</description>
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