(This note is not part of the Order)
This Order brings into force on 31st March 2003, in relation to Scotland, a number of provisions of the Access to Justice Act 1999 (“the 1999 Act”).
Article 2 commences sections 101 to 103 of the 1999 Act. The sections commenced amend section 2 of the Taxes Management Act 1970 (“the 1970 Act”), and introduce new sections 2A and 3A to the 1970 Act. Provision is made for immunity from action and costs of General Commissioners of income tax, and indemnity against costs for both General Commissioners and their clerks.
Article 3 provides that section 2A of the 1970 Act will not apply to proceedings that are commenced before the date on which that section comes into force.