Follower Notice definition

Follower Notice means a follower notice as referred to in Xxxxxxx 0, Xxxx 0 Xxxxxxx Xxx 0000;
Sample 1Sample 2
Follower Notice means a follower notice as referred to in Chapter 2, Part 4 FA 2014.
Sample 1
Follower Notice means a follower notice as referred to in Chapter 2, Part 4 Finance Xxx 0000 HMRC means Her Majesty's Revenue and Customs, and any predecessor or successor thereto
Sample 1

Examples of Follower Notice in a sentence

  • The issue of a Follower Notice plainly offers no indication that the advice given in relation to the matter was inappropriate advice or, indeed, involved anything that could be characterised as avoidance.

  • A Follower Notice will inevitably only be issued long after the advice in question has been given, so that an adviser is at risk of a penalty by reference to later events rather than by reference to the standards that apply at the time at which he advised.

  • The decision of 21 January 2019 to issue, and the issuing on 25 January 2019, of a Partnership Follower Notice to Premiere Sovereign Business Services Ltd as representative member of the Cobbled Close in respect of the tax years 2015/2016 and 2016/2017 respectively.

  • Section 1.5, Item C lists the minimum qualifications that the electrician must have.Accordingly, all time listed must be verified by certifiable references.

  • The follower notice for a partnership is called a Partnership Follower Notice (PFN).

  • TIME LIMIT ON CERTAIN DEFENSES: (a) Misstatements in the Application.

  • It means that the tribunal could, for example, discharge the penalty because the tribunal does not agree that the decision cited by HMRC as the basis for a Follower Notice was ‘relevant’, even though HMRC was ultimately successful in the substantive litigation.

  • Where a Follower Notice or an APN is given to more than one person then representations against either may be made by each of those persons separately or by two or more of them jointly.

  • APNs may be issued to taxpayers who have used an avoidance scheme and where certain conditions are satisfied: They have received a Follower Notice (see part 1 of this guidance),  They have used a DOTAS notifiable arrangement, or They are subject to a GAAR counteraction.

  • Any liability to: an accelerated payment. a penalty for failure to pay an accelerated payment. a penalty for failure to take corrective action in response to a Follower Notice is the joint and several liability of all responsible partners, or all persons acting jointly as purchasers in respect of the land transaction.


More Definitions of Follower Notice

Follower Notice has the meaning given in section 204 FA 2014;
Sample 1
Follower Notice means a follower notice as referred to in Chapter 2, Part 4 Finance Act 2014; “ Freehold Properties ” means the freehold properties set out in Part 1 of Schedule 6;
Sample 1
Follower Notice means a follower notice as referred to in Chapter 2, Part 4 Finance Act 2014;
Sample 1
Follower Notice means a notice served under section 204 FA 2014;
Sample 1

Related to Follower Notice

  • CAFA Notice refers to the notice requirements imposed by 28 U.S.C. § 1715(b).

  • Offer Notice shall have the meaning set forth in Section 4.1.

  • OJEU Notice means the contract notice published in the Official Journal of the European Union.

  • Tender Notice means the Tender Notice set out in Part 1 of this TenderDocument;

  • Proper notice to the county inspector means that the pipeline company or its contractor shall keep the person responsible for the inspection continually informed of the work schedule and any schedule changes, and shall provide at least 24 hours’ written notice before trenching, permanent tile repair, or backfilling is undertaken at any specific location. The pipeline company may request that the county inspector designate a person to receive such notices.

  • Counter Notice has the meaning given to it in paragraph 165.2 of this Call Off Schedule 11;

  • FOIA notice means a decision notice, enforcement notice and/or an information notice;

  • Selection Notice means a notice substantially in the form set out in Part II of Schedule 3 (Requests) given in accordance with Clause 9 (Interest Periods).

  • Delivery Notice Has the meaning specified in the NPA.

  • Reminder Notice means a notice in writing issued in accordance with clause 7.1(1)(a).

  • Second Notice means notice to the Class in a form to be approved by the Court, which shall substantially be in accordance with the notice at Schedule “E”.

  • Investor Notice means written notice from an Investor notifying the Company and the selling Key Holder that such Investor intends to exercise its Secondary Refusal Right as to a portion of the Transfer Stock with respect to any Proposed Key Holder Transfer.

  • Pre-Notice shall have the meaning ascribed to such term in Section 4.13.

  • Election Notice has the meaning set forth in Section 11.01(b).

  • First Offer Notice shall have the meaning set forth in Section 14.4(a).

  • ROFO Notice is defined in Section 6.2(a).

  • Borrower Notice has the meaning specified in Section 7.12(b)(iv).

  • Dispatch Notice means a notice delivered by CAISO to Owner’s Scheduling Coordinator on a daily, hourly or real-time basis requesting dispatch of one or more Unit(s) to provide Energy or Ancillary Services under this Agreement. Dispatch Notices include: (a) Day-Ahead Schedules and Real-Time Dispatches where the RMR Unit or Units are flagged as RMR Dispatches as a result of the Market-Power Mitigation and Reliability Requirements Determination processes pursuant to the CAISO Tariff, (b) Manual RMR Dispatch Notices, (c) notices deemed to have been given by CAISO for the Energy actually Delivered by a Unit that starts or increases Energy output as a result of a “system emergency” as defined in the CAISO Tariff whether the start or increase occurs automatically (for Units specified in Section 2 of Schedule A as having the ability to Start-up or ramp automatically) or pursuant to a standing written order of the CAISO, and (d) Test Dispatch Notices given by CAISO under Section 4.9 other than Test Dispatch Notices issued at Owner’s request to test Availability or heat input of the Unit.

  • Transfer Notice means the notice of a proposed transfer of Shares described in Section 8.

  • Mandatory Tender Notice means, in connection with the Mandatory Tender of VRDP Shares, a notice delivered by the Fund or the Tender and Paying Agent on behalf of the Fund to the Holders and the Liquidity Provider specifying a Mandatory Tender Event and Purchase Date.

  • Addition Notice With respect to the transfer of Subsequent Mortgage Loans to the Trust Fund pursuant to Section 2.08, a notice of the Depositor's designation of the Subsequent Mortgage Loans to be sold to the Trust Fund and the aggregate principal balance of such Subsequent Mortgage Loans as of the Subsequent Cut-off Date. The Addition Notice shall be given not later than three Business Days prior to the related Subsequent Transfer Date and shall be substantially in the form attached hereto as Exhibit P.

  • Option Notice has the meaning set forth in Section 5.2(a).

  • Rectification Notice means a notice in writing that identifies a defect in a work and requires rectification of the defect within a specified period of time.

  • Summary Notice means the Summary Notice of Pendency of Class Action, Proposed Settlement, and Motion for Attorneys’ Fees and Expenses for publication, which, subject to approval of the Court, shall be substantially in the form attached as Exhibit 3 to Exhibit A hereto.

  • Term SOFR Notice means a notification by the Administrative Agent to the Lenders and the Borrower of the occurrence of a Term SOFR Transition Event.

  • Secondary Notice means written notice from the Company notifying the Investors and the selling Key Holder that the Company does not intend to exercise its Right of First Refusal as to all shares of Transfer Stock with respect to any Proposed Key Holder Transfer.