I agree with Alex. It looks like an unfinished example of the cap badges worn by Preventive Officers in H.M. Waterguard - now part of H.M. Customs and Excise.
I've attached some images as examples for comparison.
Pete
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'It is upon the Navy, under the good providence of God, that the Wealth, Prosperity and Peace of these islands and of the Empire do mainly depend' - Preamble to the Articles of War in the reign of Charles II
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