Yes it is asbestos. Remove it carefully and keep it on one piece if possible. Wear a dust mask and if it's very dry and dusty spray it down with water. Double bag it in poly bags and take it to your local tip - you should have one that takes small quantities of household asbestos cement.
Yes looks like AC to me, beware though while AC is considered to be a fairly low risk when undamaged, you may find the joints are packed with asbestos rope, nasty stuff, which is very friable and has a high asbestos content you would be wise to ensure the joint is well soaked before examining.
Should have been packed with rope and sealed with fire cement, if you are lucky the fitter may have been lazy and just used fire cement (Temcem or Pruimachos were common brands.)You can't miss asbestos rope 'cos it looks like, well, rope!
...you may find the joints are packed with asbestos rope, nasty stuff, which is very friable and has a high asbestos content you would be wise to ensure the joint is well soaked before examining.
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