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SCHEDULE 2CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE WHICH MAY BE DEDUCTED FROM THE SCHOOLS BUDGET OF A LOCAL EDUCATION AUTHORITY

Provision of a specialised nature

2.  Subject to paragraphs 3 and 4, expenditure in making the provision specified in a pupil’s statement of special educational needs except where the pupil is —

(a)a registered pupil at a special school maintained by the authority; or

(b)a registered pupil at a primary or secondary school maintained by the authority who occupies one of a number of places at that school which are recognised by the authority as being reserved for children with special educational needs.