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Land and Buildings Transaction Tax (Scotland) Act 2013
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19Uncertain or unascertained considerationS
This section has no associated Explanatory Notes
(1)Subsection (2) applies where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained.
(2)The amount or value of the consideration is to be determined on the basis of a reasonable estimate.
(3)In this section, “uncertain”, in relation to consideration, means its amount or value depends on uncertain future events.
Commencement Information
I1S. 19 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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