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