[ibr-149-ae]-The buyer legal registration identifier (IBT-048) MUST be provided when the scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX'
ibr-149-ae
cac:AccountingCustomerParty/cac:Party
not(cac:Party/cbc:EndpointID/@schemeID = "0235" and cac:Party/cbc:EndpointID != "1XXXXXXXXX" and not(cac:Party/cac:PartyTaxScheme/cbc:CompanyID))