PART 4Follower notices and accelerated payments
CHAPTER 2Follower notices
Giving of follower notices
206Content of a follower notice
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.