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Duties and licences to be Excise duties and licences, and provisions of all Excise Acts to apply thereto.
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2. The duties granted by this Act on licences to deal in plate and the said licences shall be Excise duties and licences, and shall be under the management of the Commissioners of Inland Revenue; and all the powers, provisions, clauses, regulations, and directions contained in or imposed by any Act relating to Excise duties or licences, or to penalties under Excise Acts, and now or hereafter in force, shall respectively be of full force and effect with respect to the duties by this Act granted, and the licences relating thereto, and to the penalties hereby imposed, so far as the same are applicable, and shall be observed, applied, and enforced for and in the collecting, securing, and recovering of the said last-mentioned duties and penalties hereby granted and imposed respectively, and the granting and management of the said licences, and otherwise in relation to the said duties, penalties, and licences, so far as the same shall be consistent with and not superseded by the express provisions of this Act, as fully and effectually as if the same had been herein repeated and specially enacted with reference to the said last-mentioned duties, penalties, and licences respectively.
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