Thanks for providing this resource. I have been researching this subject which seems to be a poorly documented & poorly understood topic in the industry & with people working from home in the pandemic, we are seeing lots of new outbuilding installs for garden offices.
My understanding is a major reason for not exporting the earth is because of the dangers it would pose when you have a broken PEN conductor & the earth becomes live..
This feeds into selection & erection: It's not just about the bonding a water pipe scenario typically quoted. If you have an outbuilding with say steel walls and/or a concrete floor - (dampness can be a factor) the risk is much higher from the earth becoming live than say if you have a wooden outbuilding with a wooden floor & plastic accessories. In the first scenario you would need a TT system and to isolate the armoured cable earthing from the outbuilding.
P.S. I have just found this resource on electricalapprentice.co.uk which is helpful & even has a picture. It refers to the broken PEN conductor scenario:
Armoured cable supplies to outbuildings