
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.
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).
3 
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.
JAMES WALLACE
A member of the Scottish Executive
St Andrew’s House, Edinburgh
20th March 2003