101 General Commissioners: immunity from action.U.K.
In section 2 of the M1Taxes 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
I1S. 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