37 Application to the Crown and the Duke of Cornwall

37  Application to the Crown and the Duke of Cornwall

(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

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