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Land and Buildings Transaction Tax (Scotland) Act 2013
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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 20.
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20Contingent, uncertain or unascertained consideration: further provisionS
This section has no associated Explanatory Notes
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).
Commencement Information
I1S. 20 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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