5(1)The following (and only the following) fall within section 2(2)(e) above—
(a)providing ingredients for, and preparing and serving, meals;
(b)providing refreshments.
(2)But an activity does not fall within section 2(2)(e) above if—
(a)the meals or refreshments are for consumption in schools, residential establishments, day centres, institutions of further education, or hostels in Scotland used mainly by pupils attending schools, or
(b)the activity falls within paragraph 4(1)(e) above.
(3)In sub-paragraph (2) above “residential establishment” and “day centre” have the same meanings as in paragraph 4 above.
(4)In sub-paragraph (2) above “institution of further education” means (except in relation to Scotland) an institution for which section 1 of the Education (No.2) Act 1968 requires an instrument of government.
(5)In sub-paragraph (2) above “institution of further education” means, in relation to Scotland, an institution for the provision by an education authority of any form of further education within the meaning of section 135(1) of the [1980 c. 44.] Education (Scotland) Act 1980.