(1) The buyer in a land transaction must make a return to WRA if—
(a) section 19 or 20 (contingent, uncertain or unascertained consideration) applies in relation to the transaction, or to any transaction in relation to which the transaction is a linked transaction,
(b) an event mentioned in subsection (2) occurs, and
(c) the effect of the event is that—
(i) the transaction becomes notifiable,
(ii) additional tax is payable
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