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Changes over time for: Section 162
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Version Superseded: 13/09/2018
Status:
Point in time view as at 16/07/1992. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 162 is up to date with all changes known to be in force on or before 06 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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162 Power to enter land for or in connection with access to pipelines. 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 to get from the pipe-line after an exercise of any such power.
This section does not extend to Northern Ireland.
Modifications etc. (not altering text)
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