Section 207 — Finance Act 2014: Representations about a follower notice

Representations about a follower notice 207 1 Where a follower notice is given under section 204, P has 90 days beginning with the day that notice is given to send written representations to HMRC objecting to the notice on the grounds that—

a Condition A, B or D in section 204 was not met, b the judicial ruling specified in the notice is not one which is relevant to the chosen arrangements, or c the notice was not given within the period specified in subsection (6) of that section.

2 HMRC must consider any representations made in accordance with subsection (1).

3 Having considered the representations, HMRC must determine whether to—

a confirm the follower notice (with or without amendment), or b withdraw the follower notice, and notify P accordingly.