# The School and Early Years Finance (England) Regulations 2026, Paragraph 64

Extent: E+W

Expenditure in relation to functions of the local authority in relation to local government superannuation which it is not reasonably practicable for another person to carry out, and functions of the local authority in relation to the administration of teachers’ pensions.

---
Source: https://www.legislation.gov.uk/uksi/2026/37/schedule/2/paragraph/64 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2026/schedule-2/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

