19Uncertain or unascertained consideration
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.