In certain circumstances of chargeable consideration that is contingent or uncertain, payment of tax may be deferred (under s. 90: see ¶41-700).

Irrespective of whether payment has been deferred, once the consideration for a transaction which at the effective date depended upon a contingency, or was uncertain or unascertained (that is, a transaction within s. 51), becomes known, a (further) return must be submitted (s. 80) and tax (or additional tax) paid (see ¶41-705).

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