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.