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Use a tubing cutter just like for copper tubing or brake lines. Don’t apply very much pressure then it won’t leave near the ridge on the inside.Or use a conduit cutter meant for plastic conduit, only go part way in, then rotate the cutter around the conduit to score it deeply then snap it off.Have done both and both work if your careful.
Leave the power on, you will work even more carefully.
If you don't have room to rotate a cutter, take a piece of mason twine 2'-3' long and run it under the conduit, start pulling it from side to side, as the friction build it will melt in. Keep working around the pipe and it will be cut in no time. Try it on a scrap piece first, you won't believe how quickly it goes through. A lot safer then teeth on a saw. I use this all the time when conductors are in the pipe.