Access to Justice Act 1999 (Commencement No. 9 and Transitional Provisions) (Scotland) Order 2003
| Jurisdiction | Scotland |
| Citation | SSI 2003/207 |
| Year | 2003 |
2003 No. 207 (C. 42)
INCOME TAXGENERAL COMMISSIONERS OF INCOME TAX
The Access to Justice Act 1999 (Commencement No. 9 and Transitional Provisions) (Scotland) Order 2003
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 19991, hereby make the following Order:
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 19702shall 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.
JAMES WALLACE
A member of the Scottish Executive
St Andrew’s House, Edinburgh
20th March 2003
(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.
(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:–
Provision |
Date of Commencement |
Statutory Instrument No. |
Sections 36, 40, 42, 46 and 49 |
27.9.1999 |
1999/2657 |
Section 43 and Schedule 6 (partially) |
27.9.1999 |
1999/2657 |
Section 48 and Schedule 7 |
27.9.1999 |
1999/2657 |
Section 66 and Schedule 9 |
27.9.1999 |
1999/2657 |
Section 67(2) (in certain areas only) |
27.9.1999 |
1999/2657 |
Section 83(1) (partially) |
27.9.1999 |
1999/2657 |
Section 83(3) and Schedule 12 (partially) |
27.9.1999 |
1999/2657 |
Sections 88 and 89 |
27.9.1999 |
1999/2657 |
Section 105 |
27.9.1999 |
1999/2657 |
Section 106 and Schedule 15 (partially) |
27.9.1999 |
1999/2657 |
Section 53 |
1.11.1999 |
1999/2657 |
Section 106 and Schedule 15 (partially) |
1.11.1999 |
1999/2657 |
Section 79 |
12.11.1999 |
1999/2657 |
Section 106 and Schedule 15 (partially) |
12.11.1999 |
1999/2657 |
Section 35 |
1.1.2000 |
1999/3344 |
Section 41 and Schedule 5 |
1.1.2000 |
1999/3344 |
Section 43 and Schedule 6 (partially) |
1.1.2000 |
1999/3344 |
Section 71 |
1.1.2000 |
1999/3344 |
Section 85 |
1.1.2000 |
1999/3344 |
Section 106 and Schedule 15 (partially) |
1.1.2000 |
1999/3344 |
Section 83(1) (partially) |
1.3.2000 |
1999/3344 |
Section 83(3) and Schedule 12 (partially) |
1.3.2000 |
1999/3344 |
Section 1 and Schedule 1 |
1.4.2000 |
2000/774 |
Sections 2 to 5 |
1.4.2000 |
2000/774 |
Section 6 and Schedule 2 |
1.4.2000 |
2000/774 |
Sections 7 to 11 and 19 to 23 |
1.4.2000 |
2000/774 |
Section 24 and Schedule 4 (partially) |
1.4.2000 |
2000/774 |
Sections 25 and 26 |
1.4.2000 |
2000/774 |
Sections 27, 29 and 30 |
1.4.2000 |
2000/774 |
Section 106 and Schedule 15 (partially) |
1.4.2000 |
2000/774 |
Sections 37, 38 and 39 |
31.7.2000 |
2000/1920 |
Section 44 |
31.7.2000 |
2000/1920 |
Section 106 and Schedule 15 (partially) |
31.7.2000 |
2000/1920 |
Section 78 and Schedule 11 |
31.8.2000 |
2000/1920 |
Section 83(2) (partially) |
31.8.2000 |
2000/1920 |
Section 106 and Schedule 15 (partially) |
31.8.2000 |
2000/1920 |
Section 67(2) (partially) |
8.1.2001 |
2000/3280 |
Sections 92 to 95 |
8.1.2001 |
2000/3280 |
Section 106 and Schedule 15 (partially) |
8.1.2001 |
2000/3280 |
Sections 96 and 97 |
19.2.2001 |
2001/168 |
Section 106 and Schedule 15 (partially) |
19.2.2001 |
2001/168 |
Section 83 and Schedule 12 (partially) |
1.4.2001 |
2001/916 |
Section 90 and Schedule 13 |
1.4.2001 |
2001/916 |
Section 91 |
1.4.2001 |
2001/916 |
Sections 98, 99 and 100 |
1.4.2001 |
2001/916 |
Sections 101, 102 and 103 (in relation to England and Wales and Northern Ireland only) |
1.4.2001 |
2001/916 |
Section 106 and Schedule 15 (partially) |
1.4.2001 |
2001/916 |
Sections 12 to 18 and Schedule 3 |
2.4.2001 |
2001/916 |
Section 24 and Schedule 4 (partially) |
2.4.2001 |
2001/916 |
Section 106 and Schedule 15 (partially) |
2.4.2001 |
2001/916 |
Section 47 |
25.5.2001 |
2001/1655 |
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