Section 217 — Finance Act 2014: Transitional provision

Transitional provision 217 1 In the case of judicial rulings made before the day on which this Act is passed, this Chapter has effect as if for section 204(6) there were substituted— 6 A follower notice may not be given after—

a the end of the period of 24 months beginning with the day on which this Act is passed, or b the end of the period of 12 months beginning with the day the return or claim to which subsection (2)(a) refers was received by HMRC or (as the case may be) with the day the tax appeal to which subsection (2)(b) refers was made, whichever is later.

2 Accordingly, the reference in section 216(10) to the period of 12 months includes a reference to the period of 24 months mentioned in the version of section 204(6) set out in subsection (1) above.