5. In relation to any pupil who —
(a)is in the first, second or third key stage on or after 1st August 2014;
(b)has special educational needs; and
(c)during the relevant key stage, is working at a level set out in the P Level Document in relation to a core or other foundation subject (1),
the provisions relating to the P Level attainment targets set out in relation to that subject in that Document have effect for the purposes of specifying the attainment targets in relation to that subject.
The core and other foundation subjects are specified in sections 84 and 85 of the Education Act 2002. Section 85 is modified by section 74(4) of the Education and Inspections Act 2006 (c. 40).