7.—(1) This regulation shall apply in the case of a school pupil for whom a statement of special educational needs is maintained under the Education Act 1981, and who—
(a)attends a boarding school; and
(b)does not spend his holidays with the person responsible for him.
(2) Where the person responsible for such a pupil is ordinarily resident in the area of a local education authority the pupil shall be treated as belonging to that area.
(3) Where the person responsible for such a pupil is not so resident, the pupil shall be treated as belonging to the area of the local education authority which maintains the said statement.