[aligned-ibrp-o-06]-A Document level allowance (ibg-20) where tax category code (ibt-95) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-96).
aligned-ibrp-o-06
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
not(cbc:Percent)