PART 4Follower notices and accelerated payments
CHAPTER 2Follower notices
Representations
207Representations about a follower notice
1
Where a follower notice is given under section 204, P has 90 days beginning with the day that notice is given to send written representations to HMRC objecting to the notice on the grounds that—
a
Condition A, B or D in section 204 was not met,
b
the judicial ruling specified in the notice is not one which is relevant to the chosen arrangements, or
c
the notice was not given within the period specified in subsection (6) of that section.
2
HMRC must consider any representations made in accordance with subsection (1).
3
Having considered the representations, HMRC must determine whether to—
a
confirm the follower notice (with or without amendment), or
b
withdraw the follower notice,
and notify P accordingly.