The following types of hours are exempt and are not subject to the limitation on formula funding set out in §13.105 of this title (relating to Limitation on Formula Funding for Repeated Hours for Attempted Course):(1) hours for remedial and development courses and/or interventions, if the course work is within the 27-hour limit at two-year colleges and the 18-hour limit at general academic institutions;(2) hours for special topics and seminar courses;(3) hours for courses that involve different or more advanced content each time they are taken, including but not limited to, individual music lessons, Workforce Education Courses, Manual Special Topics courses (when the topic changes), theater practicum, music performance, ensembles, certain physical education and kinesiology courses, and studio art;(4) hours for independent study courses; and(5) hours for continuing education courses that must be repeated to retain professional certification.