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HMRC internal manual

Import and export pipe-lines

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HM Revenue & Customs
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Extracts from the Pipe-lines Act 1962

Pipe-lines Act 1962

Section 49

 

  1. Any document required or authorised by this Act (or by the Petroleum and Submarine Pipe-lines Act 1975) to be given to or served on any person may be given or served either by delivering it to that person, or by leaving it at his proper address, or by the recorded delivery service.
     
  2. Any such document required or authorised to be given to or served on an authority or body being a corporation shall be duly given or served if it is given to or served on the secretary or clerk of the authority or body.
     
  3. For the purposes of this section and of section twenty-six of the Interpretation Act, 1889, in its application to this section the proper address of any person to or on whom any such document as aforesaid is to be given or served shall, in the case of the secretary or clerk of a corporation, be that of the registered or principal office of the corporation, and in any other case be the last-known address of the person to be served:
Provided that, where the person to or on whom the document is to be given or served has, in accordance with arrangements agreed, furnished an address for the giving or service of the document, being an address in the United Kingdom, his proper address for the purposes aforesaid shall be the address furnished.
  1. If the name or the address of any owner, lessee or occupier of land to or on whom any such document as aforesaid is to be given or served cannot after reasonable inquiry be ascertained by the authority, body or person seeking to give or serve by addressing it to the person to or on whom it is to be given or served by the description of “owner”, “lessee” or “occupier” of the land (describing it) to which the document relates, and by delivering it to some responsible person resident or appearing to be resident on the premises, or, if there is no such person to whom it can be delivered, by affixing it, or a copy of it, to some conspicuous part of the premises.

Interpretation

Section 65

 

  1. In this Act “pipe-line” (except where the context otherwise requires) means a pipe (together with any apparatus and works associated therewith), or systems of pipes (together with any apparatus and works associated therewith), for the conveyance of anything other than air, water vapour or steam, not being:-

a) a drain or sewer; or

b) a pipe or system of pipes constituting or comprising in apparatus for heating or cooling or for domestic purposes; or
 

c) a pipe or system of pipes on the site of any operations or works to which certain provisions of the Factories Act 1961, apply by virtue of subsection (1) of section one hundred and twenty-seven (building operations and works of engineering construction) of that Act; or
 

d) a pipe or system of pipes wholly situate within the boundaries of an agricultural unit and designed for use for purposes of agriculture; or
 

e) a pipe or system of pipes wholly situate in premises used for the purposes of education or research; or
 

f) a pneumatic dispatch-tube.

 

  1. For the purposes of the foregoing subsection, the following apparatus and works, and none other, shall be treated as being associated with a pipe, or system of pipes, namely:-

 

  1. apparatus for inducing or facilitating the flow of anything through the pipe or, as the case may be, through the system or any part thereof;
     
  2. valves, valve chambers, manholes, inspection pits and similar works, being works annexed to, or incorporated in the course of, the pipe or system;
     
  3. apparatus for supplying energy for the operation of any such apparatus as is mentioned in paragraph (a) of this subsection or of any such works as are mentioned in paragraph (b) thereof;
     
  4. apparatus for the transmission of information for the operation of the pipe or system;
     
  5. apparatus for affording cathodic protection to the pipe or system;
     
  6. structure for the exclusive support of a part of the line or system.