SCHEDULE 1 CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE WHICH MAY BE DEDUCTED FROM THE LOCAL SCHOOLS BUDGET OF A LOCAL EDUCATION AUTHORITY

Special educational provision

15.  Expenditure on the payment of fees in respect of pupils with special educational needs—

(a) at independent schools or at special schools which are not maintained by a local education authority, under section 348 of the 1996 Act; or

(b) at an institution outside England and Wales, under section 320 of the 1996 Act.