Regulation 3 Relevant expenditure
In regulation 2 above “relevant expenditure” means the following expenditure (being expenditure arising out of an obligation incurred or a decision made before 1st April 1999)—
expenditure in relation to pupils admitted in September 1999 top the sixth form of a relevant school, where the Secretary of State’s approval of the proposals was for that sixth form to open in September 1998, or, in the case of Heathfield High School, Sandwell, in September 1997;
expenditure in relation to children aged three at a relevant school, where the Secretary of State’s approval to the admission of such pupils was given before 1st April 1999;
expenditure in relation to children aged four at a relevant school, where the governing body’s decision to admit four year olds, or to increase the number of four year olds admitted, or to lower the precise age at which four year olds were admitted, was taken at a time when the school was a grant-maintained or grant-maintained special school and before 1st April 1999;
planned expenditure in relation to a secondary school which is a relevant school in respect of the financial year beginning on 1st April 1999, where at the beginning of that financial year there were no county or voluntary secondary schools in the area of the authority;
expenditure in respect of a school referred to in paragraph (b) of the definition of “relevant school” in regulation 1(2) above which is incurred before that school first admits pupils.