SCHEDULE 2CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE PRESCRIBED FOR THE PURPOSES OF THE SCHOOLS BUDGET OF A LOCAL AUTHORITY WHICH MAY BE DEDUCTED FROM IT TO DETERMINE THE INDIVIDUAL SCHOOLS BUDGET
Special educational provision3
Subject to paragraphs 4 and 5, expenditure in making the provision specified in a pupil’s statement of special educational needs except where the pupil is—
a
a registered pupil at a special school maintained by the authority; or
b
a registered pupil at a primary or secondary school maintained by the authority who occupies one of a number of places at that school which the authority have reserved for children with special educational needs.