Section 20 – Contingent, uncertain or unascertained consideration: further provision
57.Section 20 clarifies that sections 18 and 19 on contingent, uncertain or unascertained consideration are to be read with sections:
31 (return where contingency ceases or consideration ascertained),
32 (contingency ceases or consideration ascertained: less tax payable), and
41 (application to defer payment in case of contingent or uncertain consideration).