[ibr-116-ae]-When Invoice transaction-type code (BTAE-02) has value XX1XXXXX (Margin scheme), then the tax category code (IBT-151) should have 'Standard rate additional VAT'.
ibr-116-ae/ubl:Invoice | /cn:CreditNotenot(matches(cbc:ProfileExecutionID, "^[01]{2}1[01]{5}$")) or not((//cac:TaxCategory/cbc:ID | //cac:ClassifiedTaxCategory/cbc:ID)[normalize-space(.) != "N"])