Taxes Consolidation Act 1997 section 531AAO

Care and management of defective concrete products levy

Section 531AAO places the defective concrete products levy under the care and management of the Revenue Commissioners and applies the general tax administration rules to the levy.

• The defective concrete products levy (DCPL) is under the care and management of the Revenue Commissioners.
• The administration rules in Part 37 TCA 1997 apply to the levy in the same way as they apply to income tax, corporation tax and capital gains tax.
• This means Revenue has the same powers of assessment, collection and enforcement for the levy as it has for the main taxes.