Access to Justice Act 1999 (c. 22)

Part VI Immunity and indemnity

General Commissioners of income tax and their clerks

101 General Commissioners: immunity from action

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.”