Argh - what is wrong with this
iw_if expr="{iw_value name='tabs.IntroductoryText'/} eq '' ">
some stuff
/iw_if>
it always equates to true (note there are two single ticks after eq, and opening "<" before each of the iw_if and the actual code has a close tag for a CDATA section before the iw_if and at the end of the expression and the opening CDATA tag after the closing iw_if)