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6.—(1) The classes or descriptions of local authority expenditure specified in paragraph (2) are prescribed for the purposes of section 45A(2) of the 1998 Act and the determination of a local authority’s schools budget.
(2) The classes or descriptions of local authority expenditure are—
(a)expenditure on the provision and maintenance of maintained schools and on the education of pupils registered at those schools;
(b)expenditure on the education of pupils at independent schools, non-maintained special schools, pupil referral units, at home and hospital, and on any other arrangements for the provision of primary and secondary education for pupils otherwise than at schools maintained by a local authority; and
(c)all other expenditure incurred in connection with the authority’s functions in relation to the provision of primary and secondary education, in so far as such expenditure does not fall within paragraph (a) or (b),
but only in so far as such expenditure—
(a)does not fall within a class or description of expenditure prescribed by regulation 4 for the purposes of section 45A(1) of the 1998 Act and the determination of a local authority’s LEA budget, and
(b)is not excepted expenditure.
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