F1SCHEDULE B1Setting the rate for section B1(1): Scotland
Annotations:
Amendments (Textual)
Notional investment portfolio
13
So far as necessary, if—
a
an entry in the first column of the table is not ascribed meaning by regulations under paragraph 14, or
b
any associated examples are not ascribed meaning by regulations under paragraph 14,
the entry is or (as the case may be) examples are to be interpreted by the rate-assessor as appropriate by bringing to bear professional knowledge of what the relevant terminology is commonly understood to mean in investment contexts.
Sch. B1 inserted (S.) (1.7.2019) by Damages (Investment Returns and Periodical Payments) (Scotland) Act 2019 (asp 4), s. 9(2), sch.; S.S.I. 2019/197, reg. 2