Certificate of payment

16.—(1) An employer may request a certificate as evidence that the employer has paid all sums due under—

(a)an assessment notice; or

(b)an amended assessment notice.

(2) The Board must issue a certificate to an employer when—

(a)the Board has received a request for a certificate from an employer; and

(b)all sums due under the relevant notice have been paid by that employer.

(3) The certificate must state—

(a)the total amount of levy paid by the employer; and

(b)that no further sums are due from the employer in respect of the relevant notice.