1(1)Where a local assessor is of the opinion—S
(a)that the erection of a building has been completed; or
(b)that the work remaining to be done on a building is such that its erection can reasonably be expected to be completed within three months,
and that the building constitutes, or when completed will constitute, a dwelling, the local assessor may serve on the owner of the building a notice (referred to as “a completion notice”) stating that the erection of the building is to be treated for the purposes of this Schedule as completed on the date of service of the notice or on such later date as may be specified by the notice; and the local assessor shall along with the completion notice send to the owner a notice of his right of appeal by virtue of paragraph 2 below.
(2)If a person on whom a completion notice is served agrees in writing that the erection of the building to which the notice relates shall be treated for the purposes of this Schedule as completed on a date specified by the agreement, it shall be treated for those purposes as completed on that day and the notice shall be deemed to be withdrawn.
(3)Where a completion notice has been served on any person, the local assessor may withdraw the notice by a subsequent notice served on that person; and a notice under this sub-paragraph may be served—
(a)at any time before an appeal under paragraph 2 below is brought against the completion notice; and
(b)with the agreement of that person, at any time thereafter and before the appeal is determined.