[IBR-053-OM] - In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is 'S' (Standard rated), the VAT category rate (IBT-119) MUST be 5.
IBR-053-OMubl:Invoice/cac:TaxTotal/cac:TaxSubtotal | cn:CreditNote/cac:TaxTotal/cac:TaxSubtotalnot($vatCategory='S') or ( $rate castable as xs:decimal and xs:decimal($rate) = 5 )