Where consideration is payable at some date or dates following the disposal, a distinction needs to be drawn between consideration of a known amount and consideration which cannot be quantified until the happening of some later event or contingency.

If the amount of that deferred consideration can be ascertained at the time of the disposal, it is to be brought into account in calculating the chargeable gain/allowable loss at its full amount without any discount to recognise delay in payment or the risk of non-payment (see ¶518-650).

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