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10. In determining budget shares for —
(a)special schools;
(b)primary or secondary schools with places which the authority recognise as reserved for children with special educational needs;
(c)primary schools with places which the authority recognise as reserved for children in a nursery class; or
(d)maintained nursery schools,
a local education authority may take into account in their formula the number of places which they wish to fund at those special schools, in the case of paragraph (a), or the number of places for children with special educational needs in the case of paragraphs (b), (c) and (d) and in all cases may take account of the special educational needs in question.
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