Provision of a specialised nature
3. Where a pupil falls within paragraph 2(a) or (b) and the cost of the provision specified in the pupil’s statement of special educational needs is significantly greater than that for the generality of pupils at the special school, or occupying the places at the primary or secondary school in question, the amount by which the expenditure incurred in making the provision specified in his or her statement of special educational needs is greater than that incurred in making provision for a pupil who falls within such generality of pupils.