From Trainingcom:
AEROBATICS ON TRAINING FLIGHTS
We would like to remind you that the inclusion of any aerobatic manoeuvres during training flights constitutes aerobatic instruction, whether these manoeuvres are part of the training syllabus and the intended lesson or not. An Instructor is exercising the privileges of his/her FI rating throughout a dual flight (including a trial lesson) and to carry out or demonstrate any aerobatic manoeuvre, therefore, requires that the Instructor's FI rating is not restricted for the purposes of giving aerobatic instruction.
This got me thinking about whether this would also apply to the scenario where an instructor themselves had a valid IR or IMCr, but had a "no applied instrument" restriction on their FI rating. What if there was a layer of cloud between say 1000' and 2000' and they climbed above it to carry out a lesson in VMC "on-top" then carried out an IAP to get back to the airfield. If you follow the principle from trainingcom, then they are still exercising their FI rating during the IAP thus they would need to be entitled to teach the IR or IMCr to do this legally, wouldn't they?