12.— (1) Subject to subsection (2), a person who lands at an airport in the State for the purposes of in-transit preclearance, shall not, for the purposes of the Aliens Act 1935 and the Immigration Act 2004, be deemed to have arrived at a frontier of the State.

(2) A person who—

(a) lands at an airport in the State for the purposes of in-transit preclearance, and

(b) is refused preclearance to travel onwards to the United States,

shall be deemed, for the purposes of the Aliens Act 1935 and the Immigration Act 2004, to have arrived at a frontier of the State.