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SCHEDULES

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

Part IVInterpretation

14In 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.