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    <title>Liability of partners of limited liability partnership in liquidation.</title>
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    <description>Where tax, penalty, interest, fees or other sums payable are due and cannot be recovered from the LLP or from any person in respect of income of a tax year during which that person was an LLP, every person who was a partner at any time during the relevant tax year is jointly and severally liable for the unpaid amount, unless he proves that the non-recovery cannot be attributed to his gross neglect, misfeasance or breach of duty in relation to the LLP&#039;s affairs.</description>
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