51.—(1) An assessment made in respect of a relevant claim shall not be admissible in evidence in any proceedings between the claimant and the respondent or respondents in relation to the claim or be referred to in any originating document, pleadings, notice or affidavit relating to those proceedings.

(2) Subsection (1) does not apply if the proceedings concerned are in connection with the enforcement of an assessment that has been accepted or deemed to be accepted in accordance with this Part by the claimant and the respondent or one or more of the respondents.