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Customs and Excise Management Act 1979

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Changes over time for: Section 162

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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 28 November 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. Help about Changes to Legislation

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 [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.

Textual Amendments

F1Words 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 etc. (not altering text)

C1S. 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))

C2S. 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))

C3S. 162 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

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