Section 28 Assessment of ... levy.F14C1

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As soon as practicable after the end of a levy period, the Levy Board must serve an assessment notice on every person they have assessed as liable to pay the levy under section 27 for that period.

The assessment notice must state—

An assessment notice F4served on any person by the Levy Board for any levy period shall be conclusive as to his liability to the levy for that period and the amount payable by him by way thereof unless not later than twenty-eight days after the notice is served on him he gives to the Board notice in writing of appeal therefrom.

On receiving any notice of appeal under the last foregoing subsection, the Levy Board shall refer the appeal to an appeal tribunal established in pursuance of section 29 of this Act, which shall have power to confirm, increase or reduce the assessment, F5... but which—

and any decision of the tribunal F7... shall be final.

Any amount assessed as payable by any F8person by way of the levy in respect of any levy period shall F9(except to the extent of any payments on account) become due twenty-eight days after notice of the assessment has been served on the person or, if he appeals therefrom in pursuance of the foregoing provisions of this section, on the determination or abandonment of the appeal, and shall be recoverable by the Levy Board as a debt due to them.

Upon the discharge by a F10person of his liability by way of the levy in respect of any levy period F11in accordance with the notice of assessment issued in his case, the Levy Board shall issue to him a certificate in writing to the effect that he has done so, and any such certificate shall be conclusive evidence of the facts stated therein.

An assessment notice may be served on any F12person either by serving it on him personally or by sending it to him by post at his usual or last-known residence or place of business in the United Kingdom or, if the person is a company, at the company’s registered office.

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