Exempt provision during home education8
1
The circumstances referred to in articles 2(1) to 2(4) are where a person—
a
is educating a child under a home education arrangement, and
b
the provision made is incidental to the arrangement.
2
A “home education arrangement” means an arrangement under which a child, who is of compulsory school age4 and is receiving full-time education otherwise than at school, is partly or wholly educated by a person other than a parent of the child.