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HMRC internal manual

Capital Gains Manual

Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48

TCGA92/S138A (1) (d) & TCGA92/S138A (8)

TCGA92/S138A (8) ensures that the rules on deferred ascertainable consideration apply in priority to those in TCGA92/S138A. It provides that any amount that would be included in the computations of a chargeable gain on a disposal by TCGA92/S48 cannot count as unascertainable consideration for the purposes of TCGA92/S138A. So, for example, consideration that could be within the definition of unascertainable in TCGA92/S138A (7) as described at CG58024 simply because it was contingent at the date of the disposal does not count as unascertainable consideration.