Statute
Section 206 — Finance Act 2014: Content of a follower notice
Text of the provision Official document
Content of a follower notice 206 A follower notice must—
a identify the judicial ruling in respect of which Condition C in section 204 is met, b explain why HMRC considers that the ruling meets the requirements of section 205(3),
and c explain the effects of sections 207 to 210.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →