Section 20 Contingent, uncertain or unascertained consideration: further provisionI1

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).

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