{
  "url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1995/regulation-1",
  "json_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1995/regulation-1.json",
  "legislation": "uksi/1995/208",
  "legislation_title": "The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1995",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, application, commencement, interpretation and revocation",
  "text": "(1) These Regulations may be cited as the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1995 and shall apply only to local education authorities in England.\n(2) These Regulations shall come into force on 24th February 1995 and apply in relation to a financial year beginning on or after 1st April 1995.\n(3) In these Regulations—\n“the 1993 Regulations” means the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1993;\n“the 1994 Regulations” means the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1994;\n“the Act” means the Education Reform Act 1988;\n“authority” means a local education authority;\n“budget statement” means the statement referred to in section 42(3) of the Act;\n“factor” in relation to the allocation formula under an authority’s scheme means any circumstance, fact or matter affecting the needs of individual schools and subject to variation from school to school which is to be taken into account in accordance with the allocation formula under the authority’s scheme;\n“outturn statement” means the statement referred to in section 42(6) of the Act;\n“relevant” in relation to “age”, “age group” and “year group” means an age, age group or year group separately treated in the allocation formula under an authority’s scheme for the purposes of determining that part of each school’s budget share which is to be determined by reference to numbers of registered pupils;\n“school” (except in regulation 8) means a school required by section 42(3) or (6) of the Act to be covered by a budget statement or an outturn statement as the context may require;\n“special educational needs” and “special educational provision” have the meanings given to those expressions by section 156 of the Education Act 1993;\n“statement” in relation to a pupil with special educational needs means a statement made under section 168 of the Education Act 1993;\nreferences to the number or numbers of registered pupils at one or more schools are references to the number or numbers of such pupils required under the authority’s scheme to be used in applying the allocation formula under the scheme for the initial determination of that school’s budget share or those schools' budget shares for the year; and\nreferences to an authority’s aggregated budget as that expression is explained in section 33(4)(b) of the Act.\n(4) The following table shows provisions of the Act defining or otherwise explaining expressions used in these Regulations—\nallocation formula\nsection 38(2)\nexcepted heads or items of expenditure\nsection 33(4)(b)(i)\nexcluded expenditure under an authority’s scheme\nsection 33(6)(c)\nfinancial year\nsection 235(1)\ngeneral schools budget\nsection 33(4)(a)\nscheme\nsection 51(2)(a)\nschool’s budget share\nsection 51(2)(b).\n(5) Any reference in these Regulations to a numbered regulation or Schedule is a reference to the regulation or Schedule in these Regulations so numbered.\n(6) The 1994 Regulations are revoked in so far as they apply to local education authorities in England.\n(7) Notwithstanding paragraph (6) above and except in so far as they impose any requirements in respect of section 42(4)(f) to (i) of the Act—\n(a) the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990 continue to apply to local education authorities in England in relation to a financial year beginning on or before 1st April 1992;\n(b) the 1993 Regulations continue to apply to local education authorities in England in relation to the financial year beginning on 1st April 1993; and\n(c) the 1994 Regulations continue to apply to local education authorities in England in relation to the financial year beginning on 1st April 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/113; revoked with savings by S.I. 1994/323."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1994/323."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraphs (f) to (i) of section 42(4) were repealed by the Education Act 1993 (c. 35), section 275."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1990/353."
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/381",
      "affecting_title": "The Education (School Financial Statements) (Prescribed Particulars etc.) (Amendment and Revocation) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/381",
      "affecting_title": "The Education (School Financial Statements) (Prescribed Particulars etc.) (Amendment and Revocation) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/208/regulation/1",
    "retrieved_at": "2026-10-29T13:17:44.402544+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}