4.—(1) The classes or descriptions of local authority expenditure specified in Schedule 1 are prescribed for the purposes of section 45A(1) of the 1998 Act and the determination of a local authority’s LEA budget, except in so far as such expenditure is excepted expenditure or falls within paragraph (2).
(2) Expenditure falls within this paragraph if it is expenditure which—
(a)by virtue of the authority’s scheme (within the meaning of section 48(5) of the 1998 Act) or any enactment, falls to be met from a school’s budget share; or
(b)falls within sub-paragraph (1) of paragraph 1 of Schedule 2.