204 Circumstances in which a follower notice may be given
Finance Act 2014 (2014 c 26) | Legislation

Chapter 2
Follower Notices

Giving of follower notices

204  Circumstances in which a follower notice may be given

(1)     HMRC may give a notice (a “follower notice”) to a person (“P”) if Conditions A to D are met.

(2)     Condition A is that—

(a)     a tax enquiry is in progress into a return or claim made by P in relation to a relevant

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