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Regulations in relation to pipelines.
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13.—(1) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:
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(a) applying any of the provisions of the Customs Acts and any instrument relating to customs made under statute, subject to such modifications as he considers appropriate, in relation to pipelines and goods conveyed in or discharged from or charged into pipelines;
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(b) adapting or modifying any of the provisions of the statutes which relate to the duties of excise and the management of those duties and of any instrument relating to the duties of excise and the management of those duties made under statute in relation to pipelines and goods conveyed in or discharged from or charged into pipelines.
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(2) A person who contravenes or fails to comply with a regulation under this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000, and any goods in respect of which an offence under this subsection was committed shall be liable to forfeiture.
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(3) In this section “pipeline” means a pipe together with any apparatus and works associated therewith, or system of pipes together with any apparatus or works associated therewith, used for the conveyance of goods into or out of the State.
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