8.—(1) The Board may, by a notice served on the employer assessed to the levy in the same manner as an assessment notice, withdraw an assessment.
(2) The withdrawal of an assessment is without prejudice—
(a)to the power of the Board to serve a further assessment notice in respect of any establishment to which that assessment related; or
(b)to any other assessment included in the original assessment notice, and such notice shall have effect as if any assessment withdrawn by the Board had not been included in the original assessment notice.