[IBR-CL-05-OM, IBR-CL-10-OM] - If Document level allowance TAX category code (IBT-095) is 'Z/E', Document level allowance TAX exemption reason code (IBT-196) MUST be coded using Zero rating/Exemption reason codelist.
CL-05-10-OMcac:TaxCategory/cbc:TaxExemptionReasonCode | cac:ClassifiedTaxCategory/cbc:TaxExemptionReasonCode((not(contains(normalize-space(.), ' ')) and contains(' VATZR-OM-01 VATZR-OM-02 VATZR-OM-03 VATZR-OM-04 VATZR-OM-05 VATZR-OM-06 VATZR-OM-07 VATZR-OM-08 VATZR-OM-09 VATZR-OM-10 VATZR-OM-11 VATZR-OM-12 VATZR-OM-13 VATZR-OM-14 VATZR-OM-15 VATZR-OM-16 VATEX-OM-01 VATEX-OM-02 VATEX-OM-03 VATEX-OM-04 VATEX-OM-05 VATEX-OM-06 VATEX-OM-07 VATEX-OM-08 VATEX-OM-09 VATEX-OM-10 VATEX-OM-11 VATEX-OM-12 ', concat(' ', normalize-space(.), ' '))))