531AAL. Assessments, enquiries and appeals

(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), as applied subject to the modifications referred to in that subsection, may, within 30 days after the date of the notice of assessment appeal the assessment or the amended assessment to the Appeal Commissioners in accordance with section 949I.