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Customs and Excise Management Act 1979
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162Power to enter land for or in connection with access to pipe-lines
Where any thing conveyed by a pipe-line is chargeable with a duty of customs or 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.
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