Created SC1114 (markdown)

SC1114.md

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+## Remove leading spaces before the shebang.
+
+### Problematic code:
+
+```sh
+  #!/bin/sh
+echo "Hello world"
+```
+
+### Correct code:
+
+```sh
+#!/bin/sh
+echo "Hello World"
+```
+### Rationale:
+
+The script has leading spaces before the shebang (`#!`). This is not allowed. 
+
+The `#!` should be the first two bytes in the file, as they're used as a file signature by the OS to determine whether a file is a script.
+
+### Exceptions:
+
+None.