# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 20: Contingent, uncertain or unascertained consideration: further provision


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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Source: https://www.legislation.gov.uk/asp/2013/11/section/20 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.