I)540 - exactly and that was the difference I had in mind.
.. .. .. and so my practical point was that with a SEP IR all the ATPL theoretical knowledge material aimed at multi operations is pretty academic in any event given that the SEP IR cannot be used for that purpose. That means imposing that level of theoretical knowledge is a breach of the regulatory bodies duty because it is impossible for them to argue the content is relevant. Presumably the content is there for some other purpose??