As soon as may be after an assessment, other than an assessment under subsection 211(1) and section 213, has been made under this Part, the Director General shall cause a notice of assessment to be served on the Constituent Entity in respect of whom the assessment was made.
Constituent Entity
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;
Finance (No. 2)
Where the tax charged under an assessment is increased on appeal to the Special Commissioners or a court, then, so soon as may be after the appeal has been decided there shall be served on the Constituent Entity in respect of whom the assessment was made a notice of increased assessment.
Where section 219 applies as regards an agent and another Constituent Entity, any notice to be served under subsection (1) or (2) shall be served both on the agent and on the other Constituent Entity.
A notice served under subsection (1) or (2) shall be in the prescribed form and shall indicate, in addition to any other material included therein—
in the case of a notice served under subsection (1), the Financial Year, the tax or additional tax, as the case may be;
in the case of a notice served under subsection (2), the Financial Year and the amount of the increase in the tax charged; and
in either case—
the place at which payment is to be made;
the increase for late payment imposed by subsection 220(5) or (6); and
any right of appeal which may exist under this Part.
Composite assessment for Domestic Top-up Tax or