Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
531AAI. Amount of defective concrete products levy
The amount of defective concrete products levy to be charged in respect of the first supply of a concrete product shall be an amount represented by A in the formula—
A = B x C
where—
B is the open market value of the concrete product on the supply date, and
C is the rate of 5 per cent.
<[1]