# Agricultural Holdings (Scotland) Act 1991, Paragraph 9


In 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 (in the case of leases entered into before 15th May 1963, 75 pence) 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 10 per cent (in the case of leases entered into before 15th May 1963, 25 pence) 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.

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Source: https://www.legislation.gov.uk/ukpga/1991/55/schedule/9/paragraph/9 (the official version)
Page: https://openlegislation.uk/agricultural-holdings-scotland-act-1991/schedule-9/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.