Part VI Immunity and indemnity
General Commissioners of income tax and their clerks
I1101 General Commissioners: immunity from action.
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.