{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-19",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-19.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Uncertain or unascertained consideration",
  "text": "(1) Subsection (2) applies where the whole or part of the chargeable consideration for a transaction is uncertain or unascertained.\n(2) The amount or value of the consideration is to be determined on the basis of a reasonable estimate.\n(3) In this section, “uncertain”, in relation to consideration, means its amount or value depends on uncertain future events.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 19 in force at 1.4.2015 by S.S.I. 2015/108, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/section/19",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}