1. CERA incurred for purposes not falling within any other paragraph of this Schedule or Schedule 1.
2. Expenditure in respect of—
(a)prudential borrowing;
(b)termination of employment costs, where the schools forum has approved the charging of these costs to the schools budget for the funding period in which they were incurred and the revenue savings achieved by the termination of employment to which they relate are equal to or greater than the costs incurred;
(c)services (often known as combined budgets) funded partly from central expenditure and partly from other budgets of the local authority or contributions from other bodies, where the expenditure relates to classes or descriptions of expenditure falling outside those in this Schedule;
(d)special educational needs transport costs; and
(e)purposes not falling within any other paragraph of this Schedule, provided that the expenditure does not amount in total to more than 0.1% of the authority’s schools budget,
which was approved by the schools forum or the Secretary of State before 1st April 2013.
3. Any deductions under paragraph 1 or 2(a) to (e) must not exceed the amount deducted under each of the corresponding paragraphs of Part 1 of Schedule 2 to the 2023 Regulations for the previous funding period.