Access to Justice Act 1999 (c. 22)

Part VI U.K. Immunity and indemnity

Valid from 01/04/2001

General Commissioners of income tax and their clerks U.K.

101 General Commissioners: immunity from action. U.K.

In section 2 of the M1 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.”

Commencement Information

I1 S. 101 wholly in force at 31.3.2003; s. 101 not in force at Royal Assent, see s. 108; s. 101 in force for E.W.N.I. at 1.4.2001 by S.I. 2001/916, art. 2(b)(ii); s. 101 in force for S. at 31.3.2003 by S.S.I. 2003/207, art. 2(a)

Marginal Citations

M1 1970 c.9.