PART 2Key concepts

CHAPTER 3Chargeable transactions and chargeable consideration

Contingent, uncertain or unascertained consideration

20Contingent, uncertain or unascertained consideration: further provision

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).