# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 19: Uncertain or unascertained consideration


(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.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/19 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.