# The School and Early Years Finance (England) Regulations 2026, Paragraph 77

Extent: E+W

Expenditure on retrospective membership of pension schemes and retrospective elections made in respect of pensions where it would not be appropriate to expect the governing body of the school to meet the cost from the school’s budget share.

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Source: https://www.legislation.gov.uk/uksi/2026/37/schedule/2/paragraph/77 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2026/schedule-2/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.