Valid from 01/04/2015

PART 2 S Key concepts

CHAPTER 3 S Chargeable transactions and chargeable consideration

Contingent, uncertain or unascertained consideration S

20 Contingent, uncertain or unascertained consideration: further provision S

Sections 18 and 19 have effect subject to—

(a) section 31 (return where contingency ceases or consideration ascertained),

(b) section 32 (contingency ceases or consideration is ascertained: less tax payable), and

(c) section 41 (application to defer payment in case of contingent or uncertain consideration).