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.