Assessment notices

10.—(1) The Board must serve an assessment notice on every employer assessed to the levy.

(2) An assessment notice may comprise two or more assessments.

(3) An assessment notice must state—

(a)the levy period to which the assessment notice relates;

(b)the total amount of levy payable by the employer under the assessment notice in respect of the levy period;

(c)where the assessment notice comprises two or more assessments, the total amount of levy payable by the employer in respect of each assessment and the construction establishment to which each assessment relates;

(d)whether each assessment is based on—

(i)information submitted by the employer to the Board; or

(ii)a reasonable estimate by the Board of the employer’s liability to levy; and

(e)the methods of payment of the levy which the Board will accept.

(4) The Board may—

(a)withdraw any assessment contained in an assessment notice in accordance with article 11; or

(b)amend any assessment contained in an assessment notice in accordance with article 12.