Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 254: Exception where unrelated assets are provided
1028.This section excepts provision of assets from the exemption, where the assets are not training-related. It derives from section 200C of ICTA.
1029.Subsections (2) and (3)  define “training-related asset” and “training materials”.
1030.The definition of “training materials” consists of an illustrative, rather than exhaustive, list to cater for future development in the means of delivering training without having to amend the list. See Note 31 in Annex 2.