Section 162 Power to enter land for or in connection with access to pipelines.C3C1C2
England, Wales and Scotland
Where any thing conveyed by a pipe-line is chargeable with a duty of customs and excise which has not been paid, an officer may enter any land adjacent to the pipe-line in order to get to the pipe-line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Acts 1979 F1or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 or to get from the pipe-line after an exercise of any such power.
This section does not extend to Northern Ireland.
Annotations
Textual amendments
- F1
Words in s. 162 inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 110 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
Modifications
- C1
S. 162 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))
- C2
S. 162 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).
- C3
S. 162 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))
Notes on Part XII
Modifications
- C1
Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)