# Finance Act 2014, Section 206: Content of a follower notice

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/206 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-206
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.