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Land and Buildings Transaction Tax (Scotland) Act 2013

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).

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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