722.312.2.1 in IS10101:2020 has only one stipulation and ignores all the TN-C-S issues highlighted in BS7671 2018 A1 regarding PME even though the vast majority of installations in Ireland are PME.
It says; "In TN system, the final circuit supplying a connecting point shall be a TN-S system". A rather unusual way of putting things. It sounds almost like a bit of bad translation. More to the point, I always thought that unless you had an intervening transformer TN-S referred to the whole system from source to final connected equipment.