(1) A specified person may make a declaration, satisfying the requirements specified in subsection (3), to a chargeable person in respect of -
(a) the first supply of ready to pour concrete that will be utilised in the manufacture of precast concrete products, or
(b) so much of the first supply of ready to pour concrete as will be so utilised.
(2) Where a declaration made under subsection (1) is made to the chargeable person concerned, the defective concrete products levy shall not be chargeable on the first supply or so much of that first supply as is utilised for the manufacture of precast concrete products, as the case may be, in respect of which the declaration is made.
(3) A declaration made under subsection (1) shall -
(a) be in respect of the first supply of ready to pour concrete supplied in an accounting period commencing on or after 1 January 2024,
(b) be in a form prescribed by the Revenue Commissioners, and
(c) include the following:
(i) the name, address (including the Eir
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