{
  "url": "https://openlegislation.uk/finance-act-2014/section-206",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-206.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/206",
  "kind": "section",
  "number": "206",
  "heading": "Content of a follower notice",
  "text": "A follower notice must—\n(a) identify the judicial ruling in respect of which Condition C in section 204 is met,\n(b) explain why HMRC considers that the ruling meets the requirements of section 205(3), and\n(c) explain the effects of sections 207 to 210.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/206",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}