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

Part IIS Valuation Made in Respect of a Tenancy Terminating at Martinmas

9SIn making his award the valuer shall assess the respective classes of stock in accordance with the following rules, that is to say—

(a)ewes of all ages (including gimmers) shall be valued at the basic ewe value with the addition of 30 per cent of such value per head;

(b)ewe lambs shall be valued at the basic ewe value subject to adjustment by the valuer within the limits of 20 per cent per head upwards or downwards as he may think proper having regard to their quality and condition; and

(c)tups shall be valued at such price as in the opinion of the valuer represents their value on the farm having regard to acclimatisation or any other factor for which he thinks it proper to make allowance.