http://www.legislation.gov.uk/id/ukpga/Eliz2/10-11/58

http://www.legislation.gov.uk/ukpga/Eliz2/10-11/58/section/23

Pipe-Lines Act 1962

An Act to regulate and facilitate the construction, and secure the safe operation, of pipe-lines and make provision for matters arising thereout; and to provide that certain pipe-lines shall be plant or machinery for the purposes of the enactments relating to rating in England and Wales.