Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Part 4 of the VAT directive defines poured concrete as the supply of concrete that is ready to pour. It does not suggest that it even has to be in a lorry, just that it is ready to pour. It can come straight out of the batch. It excludes the margin scheme, which is double taxation. It appears that if two companies are operating, with one supplying the concrete to pre-cast, then they are captured.