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[F12BSFor the purposes of paragraphs 1(a) and 2(c) and (ca) above, work done in a school or further education institution is treated as not being done in that place to the extent that it–
(a)involves an activity which is primarily intended for persons aged 18 or over; and
(b)if done in a further education institution, is done by a person who is not employed by the further education institution.]
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