In section 2 of the [1970 c. 9.] Taxes Management Act 1970 (General Commissioners), after subsection (8) insert—
“(9)No action shall lie against a General Commissioner in respect of any act or omission of his—
(a)in the execution of his duty; and
(b)with respect to any matter within his jurisdiction.
(10)No action shall lie against a General Commissioner in respect of any act or omission of his—
(a)in the purported execution of his duty; but
(b)with respect to any matter not within his jurisdiction,
unless it is proved that he acted in bad faith.”
In the [1970 c. 9.] Taxes Management Act 1970, after section 2 insert—
(1)A court may not order a General Commissioner to pay costs or (in Scotland) expenses in any proceedings in respect of any act or omission of his in the execution (or purported execution) of his duty as a General Commissioner.
(2)Subsection (1) above does not apply in relation to—
(a)any proceedings in which a General Commissioner is being tried for an offence or is appealing against a conviction; or
(b)any proceedings in which it is proved that a General Commissioner acted in bad faith in respect of the matters giving rise to the proceedings.
(3)Where a court is prevented by subsection (1) above from ordering a General Commissioner to pay costs or expenses in any proceedings, the court may instead order the making by the relevant Minister of a payment in respect of the costs or expenses of a person in the proceedings.
(4)The relevant Minister may by regulations made by statutory instrument make provision specifying—
(a)circumstances when a court shall or shall not exercise the power conferred on it by subsection (3) above; and
(b)how the amount of any payment ordered under that subsection is to be determined.
(5)No regulations may be made under subsection (4) above unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, each House of Parliament.
(6)In this section “relevant Minister” means the Lord Chancellor or, in Scotland, the Secretary of State.”
In the Taxes Management Act 1970, after section 3 insert—
(1)A General Commissioner or a clerk may be indemnified by the relevant Minister in respect of—
(a)any costs or (in Scotland) expenses which the General Commissioner or clerk reasonably incurs in or in connection with proceedings in respect of anything done or omitted in the exercise (or purported exercise) of his duty as a General Commissioner or clerk;
(b)any costs or expenses which he reasonably incurs in taking steps to dispute any claim which might be made in such proceedings;
(c)any damages awarded against him or costs or expenses ordered to be paid by him in any such proceedings; and
(d)any sums payable by him in connection with a reasonable settlement of any such proceedings or claim,
unless it is proved, in respect of matters giving rise to the proceedings or claim in question, that he acted in bad faith.
(2)A General Commissioner or a clerk shall be indemnified by the relevant Minister in respect of any such costs or expenses, damages or sums as are mentioned in subsection (1)(a) to (d) above if, in respect of the matters giving rise to the proceedings or claim in question, he acted reasonably and in good faith.
(3)Any question whether, or to what extent, a person is to be indemnified under this section shall be determined by the relevant Minister.
(4)A determination under subsection (3) above with respect to any such costs or expenses or sums as are mentioned in subsection (1)(a), (b) or (d) above may, if the person claiming to be indemnified so requests, be made in advance before they are incurred or the settlement made.
(5)Any such determination in advance for indemnity in respect of costs or expenses to be incurred—
(a)shall be subject to such limitations, if any, as the relevant Minister thinks proper and to the subsequent determination of the amount of the costs or expenses reasonably incurred; and
(b)shall not affect any other determination which may fall to be made in connection with the proceedings or claim in question.
(6)In this section “clerk” means—
(a)any person appointed to be a clerk or assistant clerk to the General Commissioners for any division; or
(b)a person who assists any such person;
and “relevant Minister” means the Lord Chancellor or, in Scotland, the Secretary of State.”