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 * (b) a person shall not be entitled to avail himself of any set-off or counterclaim in any proceedings by the Crown for the recovery of taxes, duties or penalties, or to avail himself in proceedings of any other nature by the Crown of any set-off or counterclaim arising out of a right or claim to repayment in respect of any taxes, duties or penalties;
 * (c) a person shall not be entitled without the leave of the court to avail himself of any set-off or counterclaim in any proceedings by the Crown if the subject matter of the set-off or counterclaim does not relate to the Government department on whose behalf the proceedings are brought;
 * (d) the Crown, in any proceedings against a Government department, or against the Lord Advocate on behalf of a Government department, shall not, without the leave of the court, be entitled to avail itself of any set-off or counterclaim if the subject matter thereof does not relate to that department.”

51.—(1) Section thirty-six of this Act shall have effect as if the words from “and for the purposes” to the end of the section were omitted.

(2) Section thirty-eight of this Act shall have effect as if in subsection (4) thereof:—
 * (i) there were included a reference to this Part of this Act;
 * (ii) for the reference to the Attorney General there were substituted a reference to the Lord Advocate;
 * (iii) the proviso were omitted.

52. Subject to the provisions hereinafter contained with respect to Northern Ireland, this Act shall not affect the law enforced in courts elsewhere than in England and Scotland, or the procedure in any such courts.

53.—(1) His Majesty may by Order in Council provide for extending this Act to Northern Ireland with such additions, exceptions and modifications as appear to His Majesty to be expedient.

(2) An Order in Council under this section may provide for amending the law both in its application to the Crown in right of His Majesty’s Government in the United Kingdom and in its application to the Crown in right of His Majesty’s Government in Northern Ireland.

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