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(1)Except as otherwise expressly provided in this Act, and without prejudice to section 39, this Act shall apply to proceedings by or against the Crown in like manner as it applies to proceedings between subjects.
(2)Notwithstanding subsection (1) above, this Act shall not apply to—
(a)any proceedings by the Crown for the recovery of any tax or duty or interest on any tax or duty ;
(b)any forfeiture proceedings under the customs and excise Acts (within the meaning of the Customs and Excise Management Act 1979); or
(c)any proceedings in respect of the forfeiture of a ship. In this subsection " duty" includes any debt due to Her Majesty under section 16 of the Tithe Act 1936, and " ship " includes every description of vessel used in navigation not propelled by oars.
(3)For the purposes of this section, proceedings by or against the Crown include—
(a)proceedings by or against Her Majesty in right of the Duchy of Lancaster;
(b)proceedings by or against any Government department or any officer of the Crown as such or any person acting on behalf of the Crown ; and
(c)proceedings by or against the Duke of Cornwall.
(4)For the purpose of the provisions of this Act relating to actions for the recovery of land and advowsons, references to the Crown shall include references to Her Majesty in right of the Duchy of Lancaster; and those provisions shall apply to lands and advowsons forming part of the possessions of the Duchy of Cornwall as if for the references to the Crown there were substituted references to the Duke of Cornwall as defined in the Duchy of Cornwall Management Act 1863.
(5)For the purposes of this Act a proceeding by petition of right (in any case where any such proceeding lies, by virtue of any saving in section 40 of the Crown Proceedings Act 1947, notwithstanding the general abolition by that Act of proceedings by way of petition of right) shall be treated as being commenced on the date on which the petition is presented.
(6)Nothing in this Act shall affect the prerogative right of Her Majesty (whether in right of the Crown or of the Duchy of Lancaster) or of the Duke of Cornwall to any gold or silver mine.
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