Expression of rates set 19 (1) A rate of return is to be set by the rate-assessor as a percentage figure. (2) The figure may be— (a) zero, or 25 (b) a negative or positive number. (3) If the figure is not a whole number (including zero), the number is to comprise or incorporate a decimal fraction of 0.25, 0.5 or 0.75. 20 (1) A rate of return that would be arrived at but for this paragraph is to be rounded up or down by the rate-assessor to the nearest figure permitted, if necessary so 30 as to come to— (a) a whole number (including zero), or (b) a number comprising or incorporating a decimal fraction of 0.25, 0.5 or 0.75. (2) If two permitted figures are equally near when rounding under sub-paragraph 35 (1) arises, rounding is to be to whichever of the figures is reached— (a) from the positive side of zero, by going towards (or to) zero, or (b) from the negative side of zero, by going further below zero. 18 Damages (Investment Returns and Periodical Payments) (Scotland) Bill Schedule—Investments: setting rate of return Single or multiple rates 21 (1) Except where the Scottish Ministers by regulations require more than one rate of return to be set by the rate-assessor, a rate of return is to be set so as to have effect for all cases. 5 (2) Where more than one rate of return is set for the time being by virtue of regulations under sub-paragraph (1), a review under paragraph 1(1) or 2(1) is to be conducted separately in relation to each rate of return (and a reference in paragraph 2(4)(b) to the previous review is to be read as necessary for this). 22 Regulations under paragraph 21(1) must— 10 (a) specify the circumstances to which each rate of return is to relate, (b) require the rate-assessor’s report under paragraph 23 to cover each rate of return separately. Reporting and effective date...