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15.—(1) In determining and redetermining budget shares, a local authority may take into account the number of places they wish to fund in—
(a)special schools;
(b)primary or secondary schools with places which the authority have reserved for children with special educational needs; and
(c)schools with boarding accommodation.
(2) In determining and redetermining budget shares a local authority may take into account the nature of any special educational needs when funding places under paragraph (1)(a) or (b).
(3) If a local authority take into account any places in accordance with paragraph (1)(a), the number must be no fewer than the number of registered pupils at the school on the relevant date in regulation 14(5).
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