20Contingent, uncertain or unascertained consideration: further provision
This section has no associated Explanatory Notes
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).