SCHEDULE 2CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE WHICH MAY BE DEDUCTED FROM THE SCHOOLS BUDGET OF A LOCAL EDUCATION AUTHORITY
Provision of a specialised nature2
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.