Assessment notices6.
(1)
The Board shall serve an assessment notice on every employer assessed to the levy, but one notice may comprise two or more assessments.
(2)
The amount of any assessment payment under an assessment notice shall be rounded down to the nearest £1.
(3)
An assessment notice shall state the amount of the levy payable by the person assessed to the levy, and that amount shall be equal to the total amount of the levy assessed by the Board under the provisions of this Order in respect of each establishment included in the notice.
(4)
An assessment notice shall state the Board’s address for the service of a notice of appeal or of an application for an extension of time for appealing.
(5)
An assessment notice may be served on the person assessed to the levy —
(a)
by delivering it to him personally; or
(b)
by leaving it at or posting it to his last known address, place of business or registered office in the United Kingdom; or
(c)
where the person maintains an e-mail address, by sending an electronic copy of the assessment notice to that e-mail address.