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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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20Uncertain or unascertained consideration
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(1)Where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained, its amount or value is to be determined for the purposes of this Act on the basis of a reasonable estimate.
(2)In this Act, “uncertain”, in relation to consideration, means that its amount or value depends on uncertain future events.
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