(1) Subject to the provisions of this Part, there shall be charged, levied and paid a levy to be known as the 'defective concrete products levy' on the first supply of a concrete product by a chargeable person.

(2) The defective concrete products levy shall be charged on the supply date and the chargeable person shall be accountable for and liable to pay the defective concrete products levy charged.

(3) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (a) of the definition in section 531AAG of 'supply', the chargeable person shall, by electronic or other means, issue a document to the person to whom the supply was made stating -

(a) the amount of the defective concrete products levy that has been applied to the supply of the concrete product,

(b) the supply date of the concrete product subject to the defective concrete products levy, and