There is no legislation about the height of whiteboards - just recommendations.
To be fair it's the teacher using the whiteboard, so we normally enquire as to who is using it and find a happy medium between the reach of the teachers and a sensible height for the students looking at it.
The "working at height" bit, I presume they mean building regulations where light switches have a max height of 1.2m.
Doesn't apply to whiteboards as there are alternative options ie wireless slates.
Regards,
Jeff