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    <title>Liability of partners of limited liability partnership in liquidation</title>
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    <description>Partners of an LLP are jointly and severally liable for tax due from the LLP or from a person for income during a year when that person was an LLP, where such tax cannot be recovered, unless a partner proves the non-recovery is not attributable to his gross neglect, misfeasance or breach of duty; &quot;tax due&quot; includes penalty, interest or any other sum payable under the Act.</description>
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      <description>Partners of an LLP are jointly and severally liable for tax due from the LLP or from a person for income during a year when that person was an LLP, where such tax cannot be recovered, unless a partner proves the non-recovery is not attributable to his gross neglect, misfeasance or breach of duty; &quot;tax due&quot; includes penalty, interest or any other sum payable under the Act.</description>
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