Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 259: Exception where unrelated assets are provided
1052.This section excepts provision of assets that are not training-related from the exemption. It derives from section 200F of ICTA.
1053.Subsections (2) and (3)  define “training-related asset” and “training materials” similarly to section 254(2) and (3).
1054.The definition of “training materials” again consists of an illustrative, rather than exhaustive, list to cater for future development in means of delivering training without having to amend the list. See Note 31 in Annex 2.