4. Where –
(a)an education authority incurs expenditure in making payments, whether by way of maintenance, assistance or otherwise, to any other body or persons (including another education authority) who incur expenditure for or in connection with educational purposes, and
(b)that expenditure of the recipient of the payments or any part thereof would be prescribed expenditure if it were expenditure of the authority,
such payments shall to that extent be treated as prescribed expenditure for the purposes of these Regulations.