(1) Where ready to pour concrete was utilised by a specified person in the manufacture of precast concrete products in the accounting period from 1 September 2023 to 31 December 2023, the specified person may make a claim to the Revenue Commissioners for a refund in the amount of the defective concrete products levy paid in respect of the ready to pour concrete.
(2) Subject to subsection (4), where a person making a claim under subsection (1) -
(a) establishes to the satisfaction of the Revenue Commissioners that -
(i) the person is a specified person, and
(ii) the person has utilised ready to pour concrete in the manufacture of precast concrete products in the accounting period from 1 September 2023 to 31 December 2023,
(b) has complied with the conditions specified in this section,
the person shall be entitled to be refunded an amount equal to the defective concrete products levy paid in respect of the ready to pour concrete referred to in paragraph (a)(ii).
(a) A claim under
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