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SCHEDULES

SCHEDULE 10S Valuation of Sheep Stock in Scotland in Respect of Leases Entered into after 1st December 1986

Part IVS Interpretation

14SIn this Schedule the expressions “regular cast ewes”, “ewe”, “gimmer”, “eild ewe”, “eild gimmer”, “lamb”, “ewe hogg”, “eild sheep” and “tup” shall be construed as meaning respectively sheep of the classes customarily known by those designations in the locality in which the flock under valuation is maintained.