531AAQ. Application of Part 18E

(1) Subject to subsection (2), this Part shall apply to the first supply of a concrete product on or after 1 September 2023.

(2) Subject to subsection (3), this Part shall not apply to the supply of a concrete product if the first supply of that concrete product was before 1 September 2023.

(3) Where arrangements are entered into by connected persons and it would be reasonable to consider that one of the main purposes of those arrangements, or any part of them, is to avoid the application of section 531AAH by having a first supply of that product before 1 September 2023, then subsection (2) shall apply as if those arrangements, or that part of them, had not been entered into.