Revenue Note for Guidance

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Revenue Note for Guidance

531AAO Care and management of defective concrete products levy

Summary

This section confirms that the defective concrete products levy is under the care and management of the Revenue Commissioners.

Details

(1) Defective concrete products levy is placed under the care and management of the Revenue Commissioners.

(2) Part 37 (Administration) applies to defective concrete products levy as it applies to income tax, corporation tax and capital gains tax.

Relevant Date: Finance Act 2024