# The Access to Justice Act 1999 (Commencement No. 9 and Transitional Provisions) (Scotland) Order 2003, Article 3: Transitional Provision


Section 2A of the Taxes Management Act 1970 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.

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Source: https://www.legislation.gov.uk/ssi/2003/207/article/3 (the official version)
Page: https://openlegislation.uk/access-to-justice-act-1999-commencement-no-9-and-transitional-provisions-scotland-order-2003/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.