[Part 2 Public Sector Discount Relief]

[Part 2 Public Sector Discount Relief]

[Relief for public sector discount transactions]

2

(1)     In the case of [a transaction subject to a public sector discount]—

(a)     section 19(1) (contingent consideration to be included in chargeable consideration on assumption that contingency will occur) does not apply, and

(b)     any consideration that would be payable

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