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Taxes Management Act 1970
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- 1970 c. 9
- PART I
- Section 2A
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Changes over time for: Section 2A
Version Superseded: 31/03/2003
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[F12A General Commissioners: costs and expenses in legal proceedings.U.K.
(1)A court may not order a General Commissioner to pay costs or (in Scotland) expenses in any proceedings in respect of any act or omission of his in the execution (or purported execution) of his duty as a General Commissioner.
(2)Subsection (1) above does not apply in relation to—
(a)any proceedings in which a General Commissioner is being tried for an offence or is appealing against a conviction; or
(b)any proceedings in which it is proved that a General Commissioner acted in bad faith in respect of the matters giving rise to the proceedings.
(3)Where a court is prevented by subsection (1) above from ordering a General Commissioner to pay costs or expenses in any proceedings, the court may instead order the making by the relevant Minister of a payment in respect of the costs or expenses of a person in the proceedings.
(4)The relevant Minister may by regulations made by statutory instrument make provision specifying—
(a)circumstances when a court shall or shall not exercise the power conferred on it by subsection (3) above; and
(b)how the amount of any payment ordered under that subsection is to be determined.
(5)No regulations may be made under subsection (4) above unless a draft of the statutory instrument containing them has been laid before, and approved by a resolution of, each House of Parliament.
(6)In this section “relevant Minister” means the Lord Chancellor or, in Scotland, the Secretary of State.]
Textual Amendments
F1S. 2A inserted (1.4.2001 for E.W.N.I., 31.3.2003 for S.) by Access to Justice Act 1999 (c. 22), ss. 102, 108(1); S.I. 2001/916, art. 2(b)(ii); S.S.I. 2003/207, art. 2(b) (with art. 3)
Modifications etc. (not altering text)
C1S. 2A excluded (28.2.2001) by The Access to Justice Act 1999 (Commencement No. 7, Transitional Provisions and Savings) Order 2001 (S.I. 2001/916), Sch. 1 para. 6
C2S. 2A(3) restricted (1.4.2001) by The General Commissioners of Income Tax (Costs) Regulations 2001 (S.I. 2001/1304), regs. 1, 3
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