(1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to defective concrete products levy, subject to the following modifications:
(a) a reference to a 'person' or a 'chargeable person' shall be construed as a reference to a 'chargeable person within the meaning of section 531AAG';
(b) a reference to a 'chargeable period' shall be construed as a reference to an 'accounting period within the meaning of section 531AAG';
(c) a reference to 'tax' shall be construed as including defective concrete products levy;
(d) a reference to 'amount of income, profits or gains, or, as the case may be, chargeable gains' shall be construed as including a reference to the open market value of a concrete product;
(e) a reference to a 'return' shall be construed as including a return required under this Part.
(2) A chargeable person aggrieved by an assessment or an amended assessment, as the case may be, made on that chargeable person pursuant to the provisions referred to in subsection (1), a
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