Related Commentary  

216(1)  This section applies where a final judicial ruling (“the original ruling”) is the subject of an appeal by reason of a court or tribunal granting leave to appeal out of time.

216(2)  If a follower notice has been given identifying the original ruling under section 206(a), the notice is suspended until such time as HMRC notify P that–

(a)the appeal has resulted in a judicial ruling which is a final ruling, or

(b)the appeal has been abandoned or otherwise disposed of (before it was determined).

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