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17For the purposes of paragraph 13, a person does not provide day care of children where—
(a)the children are of school age;
(b)the service is provided—
(i)wholly or mainly in a public, independent or grant-aided school; and
(ii)as part of the school’s activities; and
(c)the person is—
(i)the education authority managing the school;
(ii)the person carrying on the school; or
(iii)a person employed to work at the school and authorised to provide the service as part of the school’s activities.
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