51 Contingent, uncertain or unascertained consideration
Finance Act 2003 (2003 c 14) | Legislation

51  Contingent, uncertain or unascertained consideration

(1)     Where the whole or part of the chargeable consideration for a transaction is contingent, the amount or value of the consideration shall be determined for the purposes of this Part on the assumption that the outcome of the contingency will be such that the consideration is payable

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