Article 8 Withdrawal of assessment
(1)
The Board may, by a notice served on the person assessed to the levy in the same manner as an assessment notice, withdraw an assessment if—
(a)
that person has appealed against the assessment under the provisions of article 9; and
(b)
the substantive hearing of the appeal has not begun.
(2)
The withdrawal of an assessment shall be without prejudice—
(a)
to the power of the Board to serve a further assessment notice in respect of any establishment to which that assessment related; or
(b)
to any other assessment included in the original assessment notice, and such notice shall thereupon have effect as if any assessment withdrawn by the Board had not been included therein.