Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 258: Exception where provision for excluded purposes
1049.This section deals with provision to which the exemption does not apply. It derives from section 200F of ICTA.
1050.Subsection (1) disapplies the exemption to provision for excluded purposes.
1051.Subsections (2) and (3)  list and define the excluded purposes.