CG58020 - Deferred consideration: shares and securities: ascertainable

If the deferred consideration is ascertainable TCGA92/S135 will apply to the later issue of shares or debentures provided the ordinary conditions of TCGA92/S135 are satisfied. See CG52660+. Alternatively the QCB regime described in CG53820+ will apply if there is a later issue of QCBs.