PART 2Key concepts
CHAPTER 3Chargeable transactions and chargeable consideration
Contingent, uncertain or unascertained consideration
I120Contingent, 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).