SCHEDULES

SCHEDULE 9S Valuation of Sheep Stock in Scotland in Respect of Old Leases

Part IVS Interpretation

14SIn this Schedule the expressions “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.