(1) If the number of
assessed hours in respect of a mine for the initial levy period exceeds the
number of hours specified in regulation 4, the assessment officer
must —
(a)
determine the amount of initial levy payable in accordance with
regulation 5; and
(b)
issue a written notice of assessment; and
(c)
serve it on the person who is liable under regulation 6 to pay the
initial levy.
(2) The notice of
assessment must specify the following —
(a) the
day on which the notice was issued;
(b) the
number of assessed hours for the initial levy period;
(c) the
amount of initial levy payable;
(d) the
day on which the initial levy is payable.
(3) The day referred
to in subregulation (2)(d) must not be earlier than 30 days after
the day specified in the notice of assessment as the day on which the notice
was issued.