Commonly found as part of heating installations until at least the 1970s is the flue serving a central heating boiler being formed of asbestos cement.
This one is situated in the garage of a village house and from what can be seen it is in apparently reasonable condition.
It is not the asbestos cement itself which is a potential problem, it is when it starts to deteriorate or is worked resulting in dust and fibres being released that adverse health issues can occur.
Any work on such installations and fittings should be undertaken by a Licensed Asbestos Contractor.