531AAQ Application of Part 18E

Summary

This section sets out the date from which Part 18E is applicable.

Details

(1) Part 18E applies to the first supply of a concrete product on or after 1 September 2023, subject to subsection (2).

(2) Part 18E shall not apply to the supply of a concrete product if they first supply was before 1 September 2023, subject to subsection (3).

(3) Where measures have been taken by a chargeable person to avoid application of the defective concrete products levy by having a first supply of a concrete product before 1 September 2023 then those measures will be regarded as not arising, this is an anti-avoidance provision.

Relevant Date: Finance Act 2024