The School Finance (England) Regulations 2011 No. 371

SCHEDULE 2 CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE PRESCRIBED FOR THE PURPOSES OF THE SCHOOLS BUDGET OF A LOCAL AUTHORITY WHICH MAY BE DEDUCTED FROM IT TO DETERMINE THE INDIVIDUAL SCHOOLS BUDGET

Other expenditure

27.  Expenditure on early years provision, excluding expenditure—

(a) on such provision at a maintained school; and

(b) on relevant early years provision.