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.