F1SCHEDULE B1Setting the rate for section B1(1): Scotland

Annotations:

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.