Article 7 Assessment notices

The Board shall serve an assessment notice on every employerassessed to the levy, but one notice may comprise two or moreassessments.

The amount of any assessment payable under an assessment noticeshall be rounded down to the nearest £1.

An assessment notice shall state the Board’s address for the serviceof a notice of appeal or of an application for an extension of time forappealing.

An assessment notice may be served on the person assessed to thelevy either by delivering it to him personally or by leaving it, orsending it to him by post, at his last known address or place ofbusiness in the United Kingdom, or if that person is a corporation, byleaving it, or sending it by post to the corporation, at such address orplace of business or at its registered or principal office.