Certificate of payment16.
(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.