Valid from 01/04/2018
20Uncertain or unascertained considerationE+W
This section has no associated Explanatory Notes
(1)Where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained, its amount or value is to be determined for the purposes of this Act on the basis of a reasonable estimate.
(2)In this Act, “"uncertain””, in relation to consideration, means that its amount or value depends on uncertain future events.