4.—(1) The following classes or descriptions of local authority expenditure are prescribed for the purposes of section 45A(1) of the 1998 Act and the determination of a local authority’s non-schools education budget, subject to the exceptions in regulation 7—
(a)those specified in Schedule 1;
(b)expenditure which is to be treated as part of the non-schools education budget by virtue of regulation 8(13); and
(c)any expenditure which falls outside the classes or descriptions of expenditure specified in regulation 6 and Schedule 2 (the schools budget).
(2) The expenditure referred to in paragraph (1) includes expenditure on associated administrative costs and overheads.