Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 20

Uncertain or unascertained consideration

Section 20 explains how to handle the tax calculation when all or part of the price paid for a land transaction is not yet known or depends on future events.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.