Statute of Limitations, 1957
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Application to the State. |
3.—(1) Save as in this Act otherwise expressly provided and without prejudice to section 7 of this Act, this Act shall apply to proceedings by or against a State authority in like manner as if that State authority were a private individual. | |
(2) This Act shall not apply to— | ||
(a) any proceedings for the recovery of any sum due in respect of a tax or duty which is for the time being under the care and management of the Revenue Commissioners, or interest thereon, or | ||
(b) any proceedings for the recovery of any fine, penalty or forfeiture incurred in connection with any such tax or duty, or | ||
(c) any forfeiture proceedings under the Customs Acts or the Acts which relate to the duties of excise and the management of those duties. | ||
(3) Nothing in this Act shall affect the right of the State to any gold or silver mine. |