The very fact that has been clarified in the new (not yet in force) Guidance means it is still open to interpretation and as such the rest of us are in the same boat ie we can't say for certain either.
Presume you've been through this site with a fine tooth comb? http://www.planningjungle.com/
Presume you've been through this site with a fine tooth comb? http://www.planningjungle.com/