(1) A counterclaim may not be made or set-off pleaded in proceedings brought by the Crown if the —
(a) proceedings are for the recovery of; or
(b) counterclaim or set-off arises out of,
a right or claim to repayment in respect of any tax, duty or penalty.
(2) A counterclaim may not be made or set-off pleaded in any other proceedings brought by or against the Crown without the permission of the court or the consent of the Attorney General.