# Customs and Excise Management Act 1979, Section 162: Power to enter land for or in connection with access to pipelines.

Extent: E+W+S

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 or 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.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/162 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.