| 176 | CORPORATE BANKING CARLISLE |
| 177 | CORPORATE BK NEWCASTLE |
| 178 | CORPORATE PROCESSING CENTRE |
| 179 | CRABTREE PROPERTY |
| 180 | CREDIT PLAN COLLECT CENTRE |
| 181 | CRIEFF (R) |
| 182 | CULTS |
| 183 | CULTS (R) |
| 184 | CUMBERNAULD (R) |
| 185 | CUMNOCK |
| 186 | CUMNOCK (R) |
| 187 | CUPAR (R) |
| 188 | DALKEITH (R) |
| 189 | DALMUIR |
| 190 | DAVID BOOLER & CO |
| 191 | DELOITTE LLP T&RS |
| 192 | DENNY (R) |
| 193 | DICKSON MINTO |
| 194 | DIGITAL TIB TEST 803558 803558 |
| 195 | DINGWALL (R) |
| 196 | DORNOCH (R) |
| 197 | DOUGLAS (IOM) (R) |
| 198 | DRUMMOND MILLER |
| 199 | DUMBARTON (R) |
| 200 | DUMFRIES (R) |