Citation and extent

1.—(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.

Commencement of provisions of the Access to Justice Act 1999

2.  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).

Transitional Provision

3.  Section 2A of the Taxes Management Act 1970(2) 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.

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.

Note as to Earlier Commencement Orders

(This note is not part of the Order)

The following provisions of the Access to Justice Act 1999 have been brought into force by commencement orders made before the date of this Order:–