Land and Buildings Transaction Tax (Scotland) Act 2013

Yn ddilys o 01/04/2015

19Uncertain or unascertained considerationS
This adran has no associated Nodiadau Esboniadol

(1)Subsection (2) applies where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained.

(2)The amount or value of the consideration is to be determined on the basis of a reasonable estimate.

(3)In this section, “uncertain”, in relation to consideration, means its amount or value depends on uncertain future events.