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34. Expenditure incurred in relation to, or in connection with, education provided otherwise than at a school or post-16-institution under section 19 of the 1996 Act (exceptional provision of education in pupil referral units or elsewhere) or under section 61 of the 2014 Act (special education provision otherwise than in schools, post-16 institutions etc)—
(a)where that expenditure is incurred otherwise than in relation to education at a pupil referral unit or alternative provision Academy; or
(b)where that expenditure is incurred in relation to education—
(i)at a pupil referral unit, if it cannot be met from the sum referred to in regulation 14(3); or
(ii)at an alternative provision Academy, if it would be unreasonable to expect that expenditure to be met from the general annual grant paid to that Academy by the Secretary of State.
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