Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 253: Exception where provision for excluded purposes
1024.This section deals with provision to which the exemption does not apply. It derives from section 200C of ICTA.
1025.Subsection (1) disapplies the exemption to provision for excluded purposes.
1026.Relief under section 32 Finance Act 1991 (vocational training) was repealed by Finance Act 1999, with effect from 1 September 2000 (SI 2000 No 2004, Finance Act 1999, section 59(3)(b), (Appointed Day) Order). As the exclusion from the exemption of amounts eligible for vocational training relief is obsolete, this Act does not rewrite section 200C(5) of ICTA.
1027.Subsections (2) to (4)  list and define the excluded purposes.