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The Access to Justice Act 1999 (Commencement No. 9 and Transitional Provisions) (Scotland) Order 2003

S.S.I. 2003/207 · Made 20 March 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

GENERAL COMMISSIONERS OF INCOME TAX

Made 20th March 2003

The Scottish Ministers, in exercise of the powers conferred by section 108(1) of, and paragraph 1(1) of Schedule 14 to, the Access to Justice Act 1999f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1999 c. 22. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 2003 (S.I. 2003/415), article 2 and the Schedule.

Contents

  1. 1Citation and extent
  2. 2Commencement of provisions of the Access to Justice Act 1999
  3. 3Transitional Provision
  4. Signature
  5. Explanatory note

1Citation and extent

(1)

This Order may be cited as the Access to Justice Act 1999 (Commencement No. 9 and Transitional Provisions) (Scotland) Order 2003.

(2)

This Order extends to Scotland only.

2Commencement of provisions of the Access to Justice Act 1999

31st March 2003 is the appointed day for the coming into force of the following provisions of the Access to Justice Act 1999:–

(a)

section 101 (General Commissioners: immunity from action);

(b)

section 102 (General Commissioners: immunity from costs and expenses); and

(c)

section 103 (General Commissioners and clerks: indemnity).

3Transitional Provision

Section 2A of the Taxes Management Act 1970f1 shall not apply to proceedings commenced in Scotland before 31st March 2003 in respect of any act or omission of a General Commissioner of income tax in the execution (or purported execution) of his or her duty.

Signature

JAMES WALLACE

A member of the Scottish Executive

St Andrew’s House, Edinburgh

20th March 2003

Explanatory note

(This note is not part of the Order)

This Order brings into force on 31st March 2003, in relation to Scotland, a number of provisions of the Access to Justice Act 1999 (“the 1999 Act”).

Article 2 commences sections 101 to 103 of the 1999 Act. The sections commenced amend section 2 of the Taxes Management Act 1970 (“the 1970 Act”), and introduce new sections 2A and 3A to the 1970 Act. Provision is made for immunity from action and costs of General Commissioners of income tax, and indemnity against costs for both General Commissioners and their clerks.

Article 3 provides that section 2A of the 1970 Act will not apply to proceedings that are commenced before the date on which that section comes into force.