Schedule B1 Setting the rate for section B1(1): ScotlandF1

S.

1. Regular review of rates of return
2. Overview as to rate-setting
3. Returns-based assessment
4. Standard adjustments
5. Notional investment portfolio
6. Details within portfolio
7. Hypothetical investor
8. Expression of rates set
9. Single or multiple rates
10. Reporting and effective date
11. Reimbursement of costs
12. Transitional arrangements
13. Procedure for regulations
14. Interpretation of schedule