(1) Within 23 days from the end of an accounting period a chargeable person shall prepare and deliver to the Revenue Commissioners a return and self-assessment and remit to the Revenue Commissioners all amounts due to be charged under section 531AAH.
(2) The return required under subsection (1) shall contain the particulars required by it which shall include -
(a) the sum of the open market values, on the supply date, of concrete products supplied in the accounting period,
(b) the amount of defective concrete products levy due for the accounting period,
(c) the sum of the open market values, on the supply dates, of supplies of ready to pour concrete supplied by the chargeable person, and in respect of which a declaration under section 531AAJA was made, in the accounting period, and
(d) the number of specified persons that made a declaration under section 531AAJA in the accounting period in respect of ready to pour concrete supplied by the chargeable person.
(3) A return shall be requir
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