101General Commissioners: immunity from action
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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.”