C4Part XII General and Miscellaneous
Annotations:
Modifications etc. (not altering text)
General powers, etc.
C2C3162 Power to enter land for or in connection with access to pipelines. C1
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.
Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)