That seems to be the reg that has been mis-interpreted:
524.2 The neutral conductor, if any, shall have a cross-sectional area not less than that of the line conductor:
(i) in single-phase, two-wire circuits, whatever the cross-sectional area.
(ii) in polyphase and single-phase three-wire circuits, where the size of the line conductors is less than or equal to 16 mm2 for copper, or 25 mm2 for aluminium.
(iii) in circuits where it is required according to Regulation 523.6.3.
524.2 The neutral conductor, if any, shall have a cross-sectional area not less than that of the line conductor:
(i) in single-phase, two-wire circuits, whatever the cross-sectional area.
(ii) in polyphase and single-phase three-wire circuits, where the size of the line conductors is less than or equal to 16 mm2 for copper, or 25 mm2 for aluminium.
(iii) in circuits where it is required according to Regulation 523.6.3.