| 726 | STRANRAER (R) |
| 727 | STRATHAVEN |
| 728 | STRONACHS LLP |
| 729 | SUFFOLK LIFE |
| 730 | SUFFOLK LIFE |
| 731 | SUFFOLK LIFE |
| 732 | SUFFOLK LIFE |
| 733 | SUFFOLK LIFE TRUSTEES |
| 734 | SYNERGY INSURANCE |
| 735 | TALOS SECURITIES LTD |
| 736 | TALOS SECURITIES LTD |
| 737 | TARBERT ARGYLL |
| 738 | TARBERT HARRIS |
| 739 | TDWCS LLP |
| 740 | TELEPHONE BANKING (804960) |
| 741 | TELEPHONE BANKING (805138) |
| 742 | TELEPHONE BANKING (805139) |
| 743 | THE BEST SIPP BRANCH |
| 744 | THE DIRECT BUSINESS BANK |
| 745 | THE DIRECT BUSINESS BANK 1 |
| 746 | THE DIRECT BUSINESS BANK 2 |
| 747 | THE LINTS PARTNERSHIP |
| 748 | THE MORTGAGE BUSINESS |
| 749 | THE MORTGAGE BUSINESS TEAM1 |
| 750 | THE MORTGAGE BUSINESS TEAM2 |