The Board shall serve an assessment notice on every employer assessed to the levy, but one notice may comprise two or more assessments.

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.

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.

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