[ibr-149-ae]-The buyer legal registration identifier (IBT-047) MUST be provided when the scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX' or '9XXXXXXXXX'
ibr-149-aecac:AccountingCustomerParty/cac:Partycbc:EndpointID/@schemeID != "0235" or matches(normalize-space(cbc:EndpointID), "^[19]") or exists(cac:PartyTaxScheme/cbc:CompanyID)