http://www.legislation.gov.uk/id/uksi/2017/44

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

PART 7Items That May Be Removed From Maintained Schools’ Budget Shares – Primary, Secondary and Special Schools, and Pupil Referral Units

75.

Expenditure on retrospective membership of pension schemes and retrospective elections made in respect of pensions where it would not be appropriate to expect the governing body of the school to meet the cost from the school’s budget share.