3Collection of duty, etc.
(1)The duty chargeable under this Act shall be levied by the Secretary of State.
(2)Subject to the provisions of this Act the Secretary of State and his officers (including any body or person authorised by the Secretary of State to act as his agent for the purposes of this Act) shall have for the purpose of levying the duty aforesaid the same powers, duties and liabilities as the Commissioners of Customs and Excise and their officers have with respect to duties of excise and to the issue and cancellation of licences on which duties of excise are imposed and to other matters under the Acts relating to duties of excise and excise licences ; and, subject to those provisions and in particular to section 28 or 29 and to section 35(3) of this Act, all enactments relating to those duties and to punishments and penalties in connection therewith shall apply accordingly.
(3)Without prejudice to subsection (2) above, the Secretary of State shall, with respect to the duty of excise chargeable under this Act and the excise licences provided for thereby, have the powers given to the said Commissioners by the Acts relating to duties of excise and excise licences for the restoration of any forfeiture and the mitigation or remission of any penalty or part thereof.
(4)The duty levied by the Secretary of State under this Act shall be paid into the Consolidated Fund.
(5)Any sums received by the Secretary of State by virtue of this Act by way of fees shall be paid into the Consolidated Fund.