Related Commentary  Related CasesRelated HMRC Manuals

80(1)  Where section 51 (contingent, uncertain or unascertained consideration) applies in relation to a transaction and–

(a)in the case of contingent consideration, the contingency occurs or it becomes clear that it will not occur, or

(b)in the case of uncertain or unascertained consideration, an amount relevant to the calculation of the consideration, or any instalment of consideration, becomes ascertained,

the following provisions have effect to require or permit reconsideration of how this Part applies to the transaction (and to any transaction in relation to which it is a linked transaction).

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