Part 18E – Defective concrete products levy (ss (531AAG-531AAQ)

Contents

Section 531AAG – Interpretation (Part 18E) [TCA 1997 s 531AAG] Section commentary
Section 531AAH – Charging of defective concrete products levy [TCA 1997 s 531AAH] Section commentary
Section 531AAI – Amount of defective concrete products levy [TCA 1997 s 531AAI] Section commentary
Section 531AAJ – Obligation to register [TCA 1997 s 531AAJ] Section commentary
Section 531AAJA – First supply of ready to pour concrete to specified person [TCA 1997 s 531AAJA] Section commentary
Section 531AAJB – Repayment of defective concrete products levy [TCA 1997 s 531AAJB] Section commentary
Section 531AAK – Returns and payments by chargeable persons [TCA 1997 s 531AAK] Section commentary
Section 531AAL – Assessments, enquiries and appeals [TCA 1997 s 531AAL] Section commentary
Section 531AAM – Interest on overdue defective concrete products levy [TCA 1997 s 531AAM] Section commentary
Section 531AAN – Obligation to keep certain records [TCA 1997 s 531AAN] Section commentary
Section 531AAO – Care and management of defective concrete products levy [TCA 1997 s 531AAO] Section commentary
Section 531AAP – Valuation procedures [TCA 1997 s 531AAP] Section commentary
Section 531AAQ – Application of Part 18E [TCA 1997 s 531AAQ] Section commentary

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