The School and Early Years Finance (England) Regulations 2025

Chapter 3 of Part 3 deals with the redetermination of a school’s budget share where a pupil is permanently excluded or leaves (regulation 40) and where a school’s non-domestic rate liability changes (regulation 41). Regulation 41 also provides for the redetermination of a school’s budget share, or the amount allocated to an early years provider, in order to correct errors in previous determinations. Regulation 42 makes provision for the Secretary of State to authorise a local authority to vary its application of certain provisions in these Regulations.

There are also requirements in relation to local authorities’ schemes (regulation 43 and Schedule 4).

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

Footnotes

[^f00001]: Section 45(1B) was inserted by section 101 of, and paragraph 2(3) of Schedule 16 to, the Education Act 2005 (c. 18) (“the 2005 Act”).

[^f00002]: Section 45A was inserted by section 41(1) of the Education Act 2002 (c. 32) (“the 2002 Act”). It was amended by section 101 of, and paragraph 3 of Schedule 16 to, the 2005 Act, by section 202 of the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22) (“the 2009 Act”), by section 3(2)(a) of the Childcare Act 2016 (c. 5) (“the 2016 Act”) and by S.I. 2010/1158.

[^f00003]: Section 45AA was inserted by section 101 of, and paragraph 4 of Schedule 16 to, the 2005 Act. It was amended by S.I. 2010/1158.

[^f00004]: Section 47 was amended by section 101 of, and paragraph 6 of Schedule 16 to, the 2005 Act and by S.I. 2010/1158.

[^f00005]: Section 47ZA was inserted by section 202 of the 2009 Act and amended by section 3(2)(b) of the 2016 Act.

[^f00006]: Section 47A was inserted by section 43 of the 2002 Act and amended by section 101 of, and paragraph 7 of Schedule 16 to, the 2005 Act, section 57 of, and paragraph 2 of Schedule 5 to, the Education and Inspections Act 2006 (c. 40) (“the 2006 Act”); section 165 of the Education and Skills Act 2008 (c. 25), section 194 of the 2009 Act and by S.I. 2010/1158.

[^f00007]: Section 48 was amended by section 40 of, and paragraph 2 of Schedule 3 to, the 2002 Act, section 117 of, and paragraph 7 of Schedule 18 to, the 2005 Act, section 57 of, and paragraph 3 of Schedule 5 to, the 2006 Act and by S.I. 2010/1158.

[^f00008]: Subsections (2) and (2A) were substituted for subsections (2) and (3), as originally enacted, by section 57 of, and paragraph 4 of Schedule 5 to, the 2006 Act and were amended by S.I. 2010/1158.

[^f00009]: Subsection (7) was amended by section 175 of, and paragraph 3 of Schedule 17 to, the 2006 Act.

[^f00010]: Paragraph 1 of Schedule 14 was amended by section 57 of, and paragraph 5 of Schedule 2 to, the 2006 Act and by S.I. 2010/1158.

[^f00011]: Paragraph 2B of Schedule 14 was substituted for paragraph 2, as originally enacted, by section 57 of, and paragraph 5 of Schedule 5 to, the 2006 Act and was amended by S.I. 2010/1158.

[^f00012]: 1998 c. 31 (“the 1998 Act”). For the meanings of “prescribed” and “regulations”, see section 142(1) of the 1998 Act.

[^f00013]: Subsection (4) was amended by S.I. 2010/1158 and by the Education (Wales) Measure 2011 (nawm 7).

[^f00014]: 2002 c. 32. For the meanings of “prescribed” and “regulations” see section 212(1) of the 2002 Act, as amended by S.I. 2010/1158.

[^f00015]: 1989 c. 41.

[^f00016]: 1996 c. 56.

[^f00017]: 2003 c. 26.

[^f00018]: 2006 c. 40.

[^f00019]: 2010 c. 32.

[^f00020]: 2014 c. 6.

[^f00021]: S.I. 2014/2147, amended by S.I. 2016/887, 2018/146 and 383, 2023/276, 2024/1019 and 1228.

[^f00022]: S.I. 2024/66.

[^f00023]: The area cost adjustment (“ACA”) for each local authority in respect of the year 2025-26 can be found at pages 9 to 14 of the document entitled “Area cost adjustment for national funding formula 2025 to 2026: technical note”, published in November 2024. That document can be found at https://assets.publishing.service.gov.uk/media/6745f236b58081a2d9be974b/NFF_area_cost_adjustment_technical_note.pdf. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request.

[^f00024]: “Proper accounting practices” are defined in section 21 of the Local Government Act 2003 (c. 26). Regulations made under sections 16 and 21 of this Act in relation to England are the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 (S.I. 2003/3146). Relevant amendments to those Regulations are made by S.I. 2004/534 and 3055, 2007/573, 2010/454, 2012/265, 2019/396 and 2024/602.

[^f00025]: Section 22 was amended by section 45 of, and paragraphs 49 and 51 of Schedule 12 to, the Local Audit and Accountability Act 2014 (c. 2).

[^f00026]: Section 14 was amended by sections 59(1) to (4) of the Children Act 2004 (c. 31) (“the 2004 Act”), section 98 of, and paragraph 23 of Schedule 14 to, the 2005 Act, section 15(1) and (2) of the Education Act 2011 (c. 21) (“the 2011 Act”) and S.I. 2010/1158 and 2019/1027.

[^f00027]: 2006 c. 21. Section 7 was substituted by section 1(1) and (2) of the 2011 Act. Regulations made under section 7 are the Local Authority (Duty to Secure Early Years Provision Free of Charge) Regulations 2014 (S.I. 2014/2147), amended by S.I. 2016/887, 2018/146 and 383, 2023/276, 2024/1019 and 1228.

[^f00028]: Section 37(2) was amended by S.I. 2015/914.

[^f00029]: Section 512ZB was inserted by section 201(1) of the 2002 Act and amended by section 28(1) of, and paragraph 16(3) of Schedule 3 to, the Welfare Reform Act 2007 (c. 5) (“the 2007 Act”), section 26(1) of the Child Poverty Act 2010 (c. 9), sections 31 and 147 of, paragraphs 37 and 39 of Schedule 2 and Part I of Schedule 14 to, the Welfare Reform Act 2012 (c. 5) (“the 2012 Act”), section 106 of the Children and Families 2014 Act (c. 6) (“the 2014 Act”) and S.I. 2010/1158.

[^f00030]: 2008 c. 25. Section 94 was amended by section 75(5) of the Small Business, Enterprise and Employment Act 2015 (c. 26). Regulations made under section 94 are the Education (Independent School Standards) Regulations 2014 (S.I. 2014/3283), amended by S.I. 2018/205 and 901, 2019/924, 2020/542, 2021/122 and 1124, 2022/905 and 2024/208.

[^f00031]: The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957) created a single tier authority for Buckinghamshire, coterminous with the county of Buckinghamshire, and replaced the former district councils within the county with effect from 1st April 2020, but the former districts (described in article 2 (interpretation) of that Order) remain relevant for the purposes of regulation 20.

[^f00032]: This document was published by the Department for Education in November 2024 and can be found at https://assets.publishing.service.gov.uk/media/6745f236b58081a2d9be974b/NFF_area_cost_adjustment_technical_note.pdf. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request. A list of current district and borough councils for those districts can be found at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1140054/List_of_councils_in_England_2023.pdf.

[^f00033]: Relevant regulations made under section 2(1) are the Childcare (Free of Charge for Working Parents) (England) Regulations 2022 (S.I. 2022/1134), amended by S.I. 2023/276 and 1330 and 2024/369, 527, 1019 and 1228.

[^f00034]: For the meaning of “special school”, see section 337 of the Education Act 1996 (c. 56) (“the 1996 Act”), as substituted by section 82 of, and paragraphs 1 and 36 of Schedule 3 to, the 2014 Act.

[^f00035]: Section 19 was amended by section 47 of, and Schedule 8 to, the Education Act 1997 (c. 44), section 101 of the 2006 Act, section 3(1) to (4) of the Children, Schools and Families Act 2010 and by S.I. 2007/1507 and 2010/1158.

[^f00036]: 2006 c. 41. Section 14Z25 was inserted by section 19(2) of the Health and Care Act 2022 (c. 31).

[^f00037]: Section 84 was amended by S.I. 2013/2092 and 2093. Section 85 was substituted by S.I. 2003/2946, modified by section 74(4) of the 2006 Act (until section 74(1) of the 2006 Act is commenced) and amended by section 26(1) of, and paragraphs 11 and 12 of Schedule 8 to, the 2011 Act, S.I. 2012/2056 and 2013/2092. Section 85A was inserted by section 31(1) and (2) of the 2011 Act and amended by section 26 of, and paragraphs 22 and 26 of Schedule 8 to, the 2011 Act but only section 85A(4), which provides transitional provisions applying to section 85, has been commenced. Sections 85 and 85A were both amended by S.I. 2010/1158.

[^f00038]: 2006 c. 42.

[^f00039]: For the meaning of “nursery school”, see section 6(1) of the 1996 Act which was amended by paragraph 11 of Schedule 7 to the Education Act 1997, section 156(1) of the 2002 Act and paragraph 2 of Schedule 3 to the 2014 Act.

[^f00040]: Section 30 was amended by section 159(1) of the Health and Social Care Act 2012 (c. 7).

[^f00041]: 1988 c. 41. Section 54 was amended by section 3(1) and (2) of the Non-Domestic Rating Act 2023 (c. 53). A further amendment made by paragraphs 32 and 34 of the Schedule to that Act is not yet in force.

[^f00042]: S.I. 2013/3110, amended by S.I. 2014/2103. The Regulations are made under section 18 of the 2006 Act.

[^f00043]: For the meaning of “pupil referral unit”, see section 19(2B) of the 1996 Act which was inserted by S.I. 2007/1507 and amended by section 25 of, and paragraph 1 of Schedule 3 to, the Children, Schools and Families Act 2010 (c. 26) and S.I. 2010/1158.

[^f00044]: Section 537A was inserted by section 140(1) of, and paragraph 153 of Schedule 30 to, the 1998 Act and amended by S.I. 2010/1158 and 2012/976.

[^f00045]: Section 1A was inserted by section 53(7) of the 2011 Act.

[^f00046]: For the meaning of “registered pupil”, see section 434(5) of the 1996 Act.

[^f00047]: For the meaning of “compulsory school age”, see section 8 of the 1996 Act.

[^f00048]: S.I. 2023/59.

[^f00049]: S.I. 2012/2261. Regulation 8 was amended by S.I. 2012/2991, 2017/44, and 2020/540. It was also amended by S.I. 2021/59 and 2022/27, which have been revoked, and S.I. 2023/59, which will be revoked by regulation 2 of these Regulations on 1st April 2025.

[^f00050]: 1984 c. 27. Section 26 was amended by section 8 of, and paragraph 4 of Schedule 5 to, the Local Government Act 1985 (c. 51), sections 288 and 423 of, and Part 6 of Schedule 34 to, the Greater London Authority Act 1999 (c. 29), sections 270 and 274 of, and Part 5 of Schedule 31 to, the Transport Act 2000 (c. 38), and section 99 of, and paragraphs 164 and 165 of Schedule 16 to, the Police Reform and Social Responsibility Act 2011 (c. 13).

[^f00051]: S.I. 1997/319. These Regulations have lapsed but article 11 of S.I. 2004/533 contains a savings provision for regulation 16 of those Regulations. Regulation 16 was substituted by S.I. 1998/371 and amended by S.I. 1999/1852 and 2003/515.

[^f00052]: For the meaning of “schools forum”, see section 47A(1) of the 1998 Act. Section 47A(1) was inserted by section 43 of the 2002 Act and amended by section 165(2) of the Education and Skills Act 2008 (c. 25) and by S.I. 2010/1158.

[^f00053]: Sections 88C and 88D of the 1998 Act were inserted by section 151(1) and (4) of the Education and Skills Act 2008 (c. 25). For the meaning of “admission authority”, see section 88(1) of the 1998 Act, which was amended by sections 54(1) and 64(1) and (2) of, and paragraph 10(1) and (3) of Schedule 13 to, the 2011 Act and S.I. 2010/1158.

[^f00054]: This document was published in November 2024 and can be found at https://www.gov.uk/government/publications/pre-16-schools-funding-local-authority-guidance-for-2025-to-2026. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00055]: The document entitled “The English Indices of Deprivation” is available at: https://assets.publishing.service.gov.uk/media/5d8e26f6ed915d5570c6cc55/IoD2019_Statistical_Release.pdf. See also File 3 (income deprivation affecting children index), available at https://www.gov.uk/government/statistics/english-indices-of-deprivation-2019. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00056]: “Middle school” has the meaning given by section 5(3) of the 1996 Act, by virtue of section 142(8) of the 1998 Act, which provides that (in the absence of a different meaning) the 1998 Act is to be construed as one with the 1996 Act. Section 5(3) was substituted by paragraph 7 of Schedule 3 to, the 2006 Act.

[^f00057]: The proxy number represents Reception pupils, who do not take the early years foundation stage assessment until the end of their Reception year, and Year 4 and Year 5 pupils, who were not assessed under the early years foundation stage profile in 2020 and 2021 due to the pandemic.

[^f00058]: This document was published in October 2018 and is available at https://webarchive.nationalarchives.gov.uk/ukgwa/20190104154638/https:/www.gov.uk/government/publications/2019-key-stage-2-assessment-and-reporting-arrangements-ara. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00059]: S.I. 2003/1038. Article 11 was amended by S.I. 2009/1585, 2011/2392, 2013/1513, 2015/900, 2019/854 and 2024/578.

[^f00060]: This document was published in October 2021 and updated in November 2021. It is available at https://webarchive.nationalarchives.gov.uk/ukgwa/20221207000106/https:/www.gov.uk/government/publications/2022-key-stage-2-assessment-and-reporting-arrangements-ara. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00061]: This document was published in October 2022 and updated in March 2023. It is available at https://webarchive.nationalarchives.gov.uk/ukgwa/20230321171313/https:/www.gov.uk/government/publications/2023-key-stage-2-assessment-and-reporting-arrangements-ara. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00062]: This document was published in October 2023 and is available at https://dera.ioe.ac.uk/id/eprint/40230/. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00063]: Available at https://webarchive.nationalarchives.gov.uk/ukgwa/20230705061922/https:/assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/974907/EYFS_framework_-_March_2021.pdf. A printed copy may be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00064]: This document can be found at https://webarchive.nationalarchives.gov.uk/ukgwa/20181111011556/https:/www.gov.uk/government/publications/early-years-foundation-stage-framework--2. A printed copy of this document may be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, on request.

[^f00065]: Scaled scores for 2019 can be found at https://webarchive.nationalarchives.gov.uk/ukgwa/20201111045047/https:/www.gov.uk/guidance/understanding-scaled-scores-at-key-stage-2, scaled scores for 2022 at https://www.gov.uk/government/publications/2022-scaled-scores-at-key-stage-2 and for 2023 at https://www.gov.uk/government/publications/2023-scaled-scores-at-key-stage-2. Printed copies may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, upon request.

[^f00066]: Instructions on how to access the 2024 – 2025 authority proforma tool can be found in the document entitled “How to complete the authority proforma tool (APT): instructions for local authorities for 2024 to 2025” published in December 2023 at https://www.gov.uk/government/publications/how-to-complete-the-authority-proforma-tool-apt-2024-to-2025/how-to-complete-the-authority-proforma-tool-apt-instructions-for-local-authorities-for-2024-to-2025. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London, SW1P 3BT, upon request.

[^f00067]: The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957) created a single tier authority for Buckinghamshire, coterminous with the county of Buckinghamshire, and replaced the former district councils within the county with effect from 1st April 2020, but the former districts (described in article 2 (interpretation) of that Order) remain relevant for the purposes of regulation 20.

[^f00068]: The arrangements for classification of middle schools as primary schools or secondary schools are set out in the Education (Middle School) (England) Regulations 2002 (S.I. 2002/1983). These Regulations were amended by S.I. 2009/1556 and 2010/1172.

[^f00069]: Details in relation to the calculation of the distance between a pupil’s home postcode and a school are set out in Annex C to the “Schools block national funding formula: technical note”, published in July 2021. This document can be found at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1003310/2022-23_NFF_schools_block_technical_note.pdf. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request.

[^f00070]: An “all-through school” is also a middle school by virtue of section 5(3) and (3A) of the 1996 Act. Section 5(3) and (3A) of that Act were substituted by section 30 of, and paragraph 7 of Schedule 3 to, the 2006 Act.

[^f00071]: The national funding formula basic eligibility factor is referred to at paragraph 4.7 of the document entitled “Schools block national funding formula 2025 to 2026: technical note”, published in November 2024, which can be found at https://assets.publishing.service.gov.uk/media/674ed7f48b522bba9d991a75/Schools_block_NFF_technical_note.pdf. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request.

[^f00072]: The national funding formula distance funding factor is referred to at paragraph 4.7 of the document entitled “Schools block national funding formula 2025 to 2026: technical note”. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request.

[^f00073]: The national funding formula factor values for the previous funding period can be found in the document entitled “The national funding formulae for schools and high needs 2024 – 25” published in October 2023. The document can be found at https://assets.publishing.service.gov.uk/media/651d2587bef21800156ded01/National_funding_formula_for__schools_and_high_needs_2024_to_2025.pdf. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request.

[^f00074]: The national funding formula factor values for the 2025 – 2026 funding period can be found in the document entitled “The national funding formulae for schools and high needs 2025 – 26” published in November 2024. The document can be found at https://www.gov.uk/government/publications/national-funding-formula-for-schools-and-high-needs-2025-to-2026. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT upon request.

[^f00075]: Section 24 was amended by S.I. 2010/1158 and by the Education (Wales) Measure 2011 (nawm 7).

[^f00076]: Section 17 was amended by section 4 of, and paragraph 108(a) of Schedule 2 to, the Social Security (Consequential Provisions) Act 1992 (c. 6), section 7(1) and (2) of the Children (Leaving Care) Act 2000 (c. 35), section 47 of, and paragraphs 15 and 16 of Schedule 3 to, the Tax Credits Act 2002 (c. 21), section 116(1) of the Adoption and Children Act 2002 (c. 38), section 53(1) of the 2004 Act, section 28(1) of, and paragraph 6(1) and (2) of Schedule 3 to, the 2007 Act, sections 8(2), 24 and 42 of, and paragraph 1 of Schedule 1, and Schedule 4 to, the Children and Young Persons Act 2008 (c. 23), section 31 of, and paragraph 1(a) of Schedule 2 to, the 2012 Act and by S.I. 2016/413; Section 17 will also be amended by sections 9(3)(b) and 58(1) of, and Part 1 of Schedule 7 to, the Welfare Reform Act 2009 (c. 24) and section 147 of, and Part 1 of Schedule 14 to, the 2012 Act on a date to be appointed.

[^f00077]: 1999 c. 33.

[^f00078]: Working tax credits are in certain circumstances, paid for four weeks (“run-on”) following a cessation of employment.

[^f00079]: 2002 c. 38.

[^f00080]: Section 14A(1) was inserted by section 115(1) of the Adoption and Children Act 2002 (c. 38).

[^f00081]: Section 8(1) was amended by section 12 of the 2014 Act.

[^f00082]: 2002 c. 21. Section 1 is repealed by Part 1 of Schedule 14 to the 2012 Act with savings specified in S.I. 2019/167.

[^f00083]: S.I. 2013/376. Chapter 2 of Part 6 is concerned with earned income for the purposes of calculating an award of universal credit. Chapter 2 was amended by S.I. 2013/1508, 2014/2888 and 3255, 2015/67, 345 and 1754, 2018/65, 2019/1152 and 1249, 2020/354 and 1138, 2021/1283.

[^f00084]: 1995 c. 18. Section 1(4) is repealed by section 147 of, and Part 1 of Schedule 14 to, the 2012 Act on different days and for different areas and purposes and remains partially in force. (See S.I. 2013/983, 1511, 2657, 2846, 2014/209, 1452, 1583, 2321, 3094, 2015/33, 101, 634, 1537, 1930, 2016/33 and 407). Section 1(4) is amended by sections 59 and 88 of, and paragraph 2(4) of Schedule 7 and Part V of Schedule 13 to, the Welfare Reform and Pensions Act 1999 (c. 30), by section 4 of the Welfare Reform Act 2009 (c. 24) (on a date to be appointed) and by section 254(1) of, and paragraph 118 of Schedule 24 to, the Civil Partnership Act 2004 (c. 33).

[^f00085]: 2007 c. 5.

[^f00086]: 1992 c. 4. Section 124 is repealed by section 147 of, and Part I of Schedule 14 to, the 2012 Act on different days and for different areas and purposes and remains partially in force. (See S.I. 2013/983, 1511, 2657, 2846, 2014/209, 1452, 1583, 2321, 3094, 2015/33, 101, 634, 1537 and 2016/33). Section 124 is amended by section 41(4) and (5) of, paragraph 30 of Schedule 2, and Schedule 3 to, the Jobseekers Act 1995, section 70 of, and paragraph 28 of Schedule 8 to, the Welfare Reform and Pensions Act 1999, sections 14 and 21 of, and paragraphs 1 and 2 of Schedule 2 and Schedule 3 to, the State Pension Credit Act 2002 (c. 16), and section 254(1) of, and paragraph 42 of Schedule 24 to, the Civil Partnership Act 2004, section 28(1) and 67 of, and paragraph 9(1), (9) and (10) of Schedule 3, and Schedule 8 to, the 2007 Act, section 3(1) of the Welfare Reform Act 2009 and section 147 of, and Part 1 of Schedule 14 to, the Welfare Reform Act 2012. Further amendments will be made by section 5 (1) of the Welfare Reform Act 2009 and section 59(1) of the Welfare Reform Act 2012 on a date to be appointed.

[^f00087]: Section 22(1) was amended by section 107 of, and paragraph 19 of Schedule 5 to, the Local Government Act 2000 (c. 22), section 2(1) and (2) of the Children (Leaving Care) Act 2000 (c. 35), section 116(2) of the Adoption and Children Act 2002 (c. 38) and S.I. 2016/413.

[^f00088]: 2014 anaw. 4.

[^f00089]: An assessment period is prescribed by regulation 21(1) of the Universal Credit Regulations 2013 (S.I. 2013/376) as a period of one month beginning with the first day of entitlement and each subsequent period of one month during which entitlement subsists. Regulation 21(1) was amended by S.I. 2018/65.

[^f00090]: S.I. 2010/959. Paragraph (1) of regulation 5 was renumbered as such by S.I. 2014/1917.

[^f00091]: 2002 c. 16.

[^f00092]: 2012 c. 5.

[^f00093]: Section 22(3B) was inserted by section 99 of the 2014 Act and amended by S.I. 2016/413.

[^f00094]: Section 22(3A) was inserted by section 52 of the 2004 Act.

[^f00095]: 1992 c. 4. Section 71 was amended by section 67(1) of the Welfare Reform and Pensions Act 1999 and by S.I. 2021/804, 2022/335 and 2024/1048.

[^f00096]: S.I. 2012/1033. Regulation 25 was amended by S.I. 2022/788.

[^f00097]: Paragraph 2A(3)(b) of Schedule 14 to the 1998 Act was inserted by section 57 of, and paragraph 5 of Schedule 5 to, the 2006 Act.

[^f00098]: 2014 c. 6. Section 37 was amended by S.I. 2015/914.

[^f00099]: Section 175 was amended by section 1 of the Education and Training (Welfare of Children) Act 2021 (c. 16) and by S.I. 2010/1158.

[^f00100]: 1999 c. 8. Section 31 was repealed by section 6 of, and Schedule 4 to, the National Health Service (Consequential Provisions) Act 2006 (c. 43) but section 4 of, and paragraph 1 of Schedule 2 to, that Act contain a savings provision which means that arrangements made under section 31 of the 1999 Act continue to have effect as if made under section 75 of the National Health Service Act 2006.

[^f00101]: 2006 c. 41. Section 75 was amended by section 19 of, and paragraph 6 of Schedule 4 to, the Cities and Local Government Devolution Act 2016 (c. 1), section 71(3) of the Health and Care Act 2022 (c. 31) and section 56 of, and paragraph 168 of Schedule 4 to, the Levelling-up and Regeneration Act 2023 (c. 55).

[^f00102]: Sections 508A to 509A were inserted by section 124 of the 1998 Act, section 199 of, and paragraphs 4 and 5 of Schedule 19 to, the 2002 Act, sections 76 to 78 and 84 of the 2006 Act and by sections 56, 57 and 59 of, and paragraph (10) of Schedule 2 to, the 2009 Act. They were amended by section 103(1) of, and paragraph 23 of Schedule 2 to, the Childcare Act 2006 and section 54 of, and paragraph 9 of Schedule 13 to, the 2011 Act and by S.I. 2010/1158.

[^f00103]: 1962 c. 12. The Education Act 1962 was repealed by the Teaching and Higher Education Act 1998 (c. 30) with transitional savings provisions. The repeal does not affect the continued operation of the provisions that relate to the making of subordinate legislation.

[^f00104]: 1998 c. 30.

[^f00105]: A 16-19 Bursary is financial assistance under section 14 of the 2002 Act paid to, or in respect of, a person who is aged 16 to 19 in connection with undertaking any course or training.

[^f00106]: Sections 15ZA and 15ZC were inserted by sections 41 and 42 of the 2009 Act and amended by S.I. 2010/1158 and 2015/1852. Section 15ZA was amended by section 82 of, and paragraphs 1 and 5 of Schedule 3 to, the 2014 Act, section 64(3) of, and paragraphs 42 and 44 of Schedule 14 to, the Deregulation Act 2015 (c. 20). Section 15B was inserted by section 149 of, and paragraphs 1 and 55 of Schedule 9 to, the Learning and Skills Act 2000 (c. 21) (“the 2000 Act”) and amended by section 82 of, and paragraphs 1 and 7 of Schedule 3 to, the 2014 Act and S.I. 2010/1158.

[^f00107]: Sections 507A and 507B were inserted by section 6(1) of the 2006 Act and amended by S.I. 2010/1158. Section 507B was further amended by section 82 of, and paragraphs 1 and 45 of Schedule 3 to, the 2014 Act and by S.I. 2010/1080 and 2016/997.

[^f00108]: Section 13(1) was amended by section 149 of, and paragraphs 1 and 52 of Schedule 9 to, the 2000 Act, section 59 of, and paragraphs 1 and 2 of Schedule 2 to, the 2009 Act and S.I. 2010/1158.

[^f00109]: S.I. 2016/555. Regulation 3 and Schedule 1 were substituted by S.I. 2023/1186, but the information provided during the period referred to in paragraph 5(a) would have been provided under S.I. 2016/555 as those Regulations had effect at that time.

[^f00110]: S.I. 2012/10, amended by S.I. 2014/852 and 2103.

[^f00111]: Section 16 was amended by section 126(1) of the 2009 Act. Sections 16 and 18 were both amended by S.I. 2010/1158.

[^f00112]: Section 458 was amended by section 140(1) and (3) of, and paragraph 123 of Schedule 30 to, the 1998 Act and by S.I. 2010/1158.

[^f00113]: Section 514 was amended by section 140(1) of, and paragraph 135 of Schedule 30 to, the 1998 Act and by S.I. 2010/1158.

[^f00114]: Section 10A was inserted by section 61 of the 2011 Act and further amended by paragraph 4 of Schedule 13 to that Act.

[^f00115]: 1972 c. 70.

[^f00116]: Section 390 was amended by section 140(1) of, and paragraph 93 of Schedule 30 to, the 1998 Act and by S.I. 2010/1158.

[^f00117]: Schedule 31 was amended by section 140(1) and (3) of, and paragraph 188 of Schedule 30 to, the 1998 Act and by S.I. 2010/1158.

[^f00118]: 1933 c. 12.

[^f00119]: S.I. 2008/3093. Regulation 9A was inserted by S.I. 2017/37.

[^f00120]: S.I. 2010/990, to which there are amendments not relevant to these Regulations.

[^f00121]: S.I. 2014/512. Regulation 2 was amended by S.I. 2014/2652.

[^f00122]: For the meaning of “alternative provision Academy”, see section 1C of the Academies Act 2010 (c. 32) (“the 2010 Act”) as inserted by section 53(7) of the 2011 Act.

[^f00123]: Section 320 was amended by S.I. 2010/1158.

[^f00124]: Section 2(2A) was inserted by section 110(1) of the 2000 Act and amended by section 65(3) of, and paragraph 6 of Schedule 7 to, the 2002 Act and by S.I. 2010/1158.

[^f00125]: For the meaning of “16 to 19 Academy”, see section 1B of the 2010 Act as inserted by section 53(7) of the 2011 Act.

[^f00126]: 1992 c. 52; section 168 was amended by section 1(2)(a) of the Employment Rights (Dispute Resolution) Act 1998 (c. 8) and S.I. 1999/1925 and 2006/246. Section 168A was inserted by section 43 of the Employment Act 2002 (c. 22).

[^f00127]: 1996 c. 18. Section 50 was amended by section 34 of, and paragraph 100 of Schedule 4 to, the Health and Social Care (Community Health and Standards) Act 2003 (c. 43), section 174(2) of, and Part 2 of Schedule 17 to, the Serious Organised Crime and Police Act 2005 (c. 15), section 2 of, and paragraph 179 of Schedule 1 to, the National Health Service (Consequential Provisions) Act 2006 (c. 43), section 52 of, and paragraph 31 of Schedule 14 and Part 1(B) of Schedule 15 to, the Police and Justice Act 2006 (c. 48), section 39 of, and paragraph 8 of Schedule 3 to, the Offender Management Act 2007 (c. 21), section 99 of, and paragraph 219 of Schedule 16 to, the Police Reform and Social Responsibility Act 2011 (c. 13), section 11(1) of, and paragraph 24 of Schedule 2 to, the 2011 Act, sections 55(2), 249 and 277 of, and paragraphs 74 of Schedule 5, 6(2) of Schedule 17 and 6(2) of Schedule 19 to, the Health and Social Care Act 2012 (c. 7), sections 1(2), 32 and 134 of, and paragraphs 1(1) of Schedule 1, 48 of Schedule 4 and 6(3) of Schedule 15 to, the Health and Care Act 2022 (c. 31), and by S.I. 2000/90 and 2463, 2001/2237, 2007/961 and 1837, 2010/1080 and 1158, 2011/2581, 2018/665 and 2023/98.

[^f00128]: S.I. 1977/500, amended by section 1 of the Employment Rights (Dispute Resolution) Act 1998 (c. 8) and S.I. 1992/2051, 1996/1513, 1999/860, 1999/2024, 1999/3242, 2005/1541, 2006/594, 2008/960, 2013/1471, 2014/431, 2014/469 and 2016/562.

[^f00129]: S.I. 1996/1513, amended by section 1 of the Employment Rights (Dispute Resolution) Act 1998 (c. 8) and S.I. 1997/1840, 1999/3242, 2005/1541, 2013/1471 and 2014/431.

[^f00130]: Section 196 was substituted by S.I. 1995/2587 and amended by S.I. 1999/1925.

[^f00131]: S.I. 2006/246. Regulation 13 was amended by S.I. 2010/93 and 2014/16.

[^f00132]: 1996 c. 14. Section 1(2) was amended by section 44(3) of the Defence Reform Act 2014 (c. 20).

[^f00133]: Section 510 was amended by section 140 of, paragraph 134 of Schedule 30 to, and Schedule 31 to, the 1998 Act, section 6(2) and paragraphs 2 and 5 of Schedule 1 to, the 2006 Act, section 54 of, and paragraph 9 of Schedule 13 to, the 2011 Act and by S.I. 2010/1158.

[^f00134]: Section 518(2) was substituted by section 129 of the 1998 Act and amended by S.I. 2010/1158. Regulations made under section 518 are S.I. 1998/86, 1999/229 and 1727, 2000/2057 and 2004/1006.

[^f00135]: 1999 c. 27.

[^f00136]: Section 27 will be amended by section 4(1) of the Children, Schools and Families Act 2010 (c. 26) on a date to be appointed.

[^f00137]: Section 44 was amended by S.I. 2010/1158. The relevant statutory instrument made under section 44 of the 2002 Act is S.I. 2012/674.

[^f00138]: 1974 c. 37.

[^f00139]: Section 12 was amended by S.I. 2010/1158. Regulations made under section 12 are S.I. 2002/2978, amended by S.I. 2002/3177 and 2003/2049, 2004/3264, 2006/2198, 2009/1924 and 2014/2923.

[^f00140]: 2010 c. 15.

[^f00141]: S.I. 2012/1943.

[^f00142]: S.I. 2012/632, amended by S.I. 2014/469, 2015/21 and 1682, 2018/390 and 2019/696.

[^f00143]: Costs in connection with dismissal or premature retirement may be chargeable to a maintained school’s budget share by virtue of section 37 of the 2002 Act. Section 37 was amended by section 117 of, and paragraph 14 of Schedule 18 to, the 2005 Act, section 47 of the 2011 Act and by S.I. 2010/1158.

[^f00144]: S.I. 2024/208.

[^f00145]: “The teachers’ pay additional grant”, “the teachers’ pension employer contribution grant” and “the core schools budget grant”, are the names of three grants paid to a local authority by the Secretary of State under section 14 of the 2002 Act.

[^f00146]: The authority proforma tool is provided to local authorities to enable them to detail their schools block funding formulae. The 2025 – 2026 authority proforma tool can be found in a document entitled “Authority Proforma Tool (APT): purpose and process – instructions for local authorities for 2025 to 2026”, published in December 2024, which is available at https://www.gov.uk/government/publications/how-to-complete-the-authority-proforma-tool-apt-2025-to-2026. A printed copy may also be inspected at the Department for Education, Sanctuary Buildings, Great Smith Street, London SW1P 3BT, upon request.

[^f00147]: Section 49(4) was amended by section 215 of, and paragraph 100(2) of Schedule 21 to, the 2002 Act and by S.I. 2010/1158.

[^f00148]: Section 519 was amended by section 140 of, and paragraph 139 of Schedule 30 to, the 1998 Act and by S.I. 2012/976 and 2010/1158.

Editorial notes

[^key-9fb5b7e70fb15247c8dde2067c052b82]: Reg. 2 in force at 17.2.2025, see reg. 1(2)

[^key-c22d103b6b98035ad6ceaeaf149ff698]: Reg. 3 in force at 17.2.2025, see reg. 1(2)

[^key-614f3e035fe6f96a3fe8c59ae033b545]: Reg. 1 in force at 17.2.2025, see reg. 1(2)

[^key-bed53e6fd11c54ff06c86bf5387ded56]: Reg. 4 in force at 17.2.2025, see reg. 1(2)

[^key-50f113e4149627373aa56c4b85616942]: Reg. 5 in force at 17.2.2025, see reg. 1(2)

[^key-7a0a2b5cd33b3e534d8f3a302603c703]: Reg. 6 in force at 17.2.2025, see reg. 1(2)

[^key-548ea72e656e28c55927b5d473a37fc2]: Reg. 7 in force at 17.2.2025, see reg. 1(2)

[^key-1eeae867ef336e4d8c855175e321e676]: Reg. 8 in force at 17.2.2025, see reg. 1(2)

[^key-70b8edd7877d10ee6f0eae06eb49832a]: Reg. 9 in force at 17.2.2025, see reg. 1(2)

[^key-e6569b6ce35fa67961339897e5649e65]: Reg. 10 in force at 17.2.2025, see reg. 1(2)

[^key-f3195ae54e3c8e6b7403525c6db1b735]: Reg. 11 in force at 17.2.2025, see reg. 1(2)

[^key-27f1056bfe9e062d649159ec31feef69]: Reg. 12 in force at 17.2.2025, see reg. 1(2)

[^key-fbce5b3fca5c730906ee3c1a80872c73]: Reg. 13 in force at 17.2.2025, see reg. 1(2)

[^key-156adc85d653faa0f8d829f31428f515]: Reg. 14 in force at 17.2.2025, see reg. 1(2)

[^key-ee5acaab72b92e143a4896e461c71833]: Reg. 15 in force at 17.2.2025, see reg. 1(2)

[^key-69e33c74171d9d045ee3aa06d6e02c79]: Reg. 16 in force at 17.2.2025, see reg. 1(2)

[^key-cca3a583249f25c04bc1c451222e6019]: Reg. 17 in force at 17.2.2025, see reg. 1(2)

[^key-e72fba09d659be7d05f2cf1a788c1fb3]: Reg. 18 in force at 17.2.2025, see reg. 1(2)

[^key-63ce20bffc82ce13c8c550d1c363f122]: Reg. 19 in force at 17.2.2025, see reg. 1(2)

[^key-64ece3dd4bcb96a54b107b0f6f46434c]: Reg. 20 in force at 17.2.2025, see reg. 1(2)

[^key-8c249c8688e04153ed31a4e87d4762b3]: Reg. 21 in force at 17.2.2025, see reg. 1(2)

[^key-79ef88af6a636633ddda8c46c0449a99]: Reg. 22 in force at 17.2.2025, see reg. 1(2)

[^key-57b98867015c00e2a591b8739e2ddaaa]: Reg. 23 in force at 17.2.2025, see reg. 1(2)

[^key-92de3b240578ea339d9aeff37db3355e]: Reg. 24 in force at 17.2.2025, see reg. 1(2)

[^key-bc3ce6a14fb63e9153eb4529933f5050]: Reg. 25 in force at 17.2.2025, see reg. 1(2)

[^key-15ab0eac4979bcaa93f7943c9282c212]: Reg. 26 in force at 17.2.2025, see reg. 1(2)

[^key-3e27fd69cce27990b404c0045a0b4023]: Reg. 27 in force at 17.2.2025, see reg. 1(2)

[^key-420ecd463c80b3cc6b8875b997f4b8b9]: Reg. 28 in force at 17.2.2025, see reg. 1(2)

[^key-538bc99212d8fb3daa7a4b9fefebe226]: Reg. 29 in force at 17.2.2025, see reg. 1(2)

[^key-60be675c9a6a8abcdd05bdaef17e3a0b]: Reg. 30 in force at 17.2.2025, see reg. 1(2)

[^key-13120009f626e35266cf3333ea8efac0]: Reg. 31 in force at 17.2.2025, see reg. 1(2)

[^key-5c4a01cdb6911ce1c05d59d341c5975b]: Reg. 32 in force at 17.2.2025, see reg. 1(2)

[^key-e67238306d684b44b31c8a4a8611a543]: Reg. 33 in force at 17.2.2025, see reg. 1(2)

[^key-a5167fc98738ff523ad655052a9c1145]: Reg. 34 in force at 17.2.2025, see reg. 1(2)

[^key-0ae5a359a87374f8e026c50a5ce2149d]: Reg. 35 in force at 17.2.2025, see reg. 1(2)

[^key-62f628304546b6c05b28cbcd5faa0c1d]: Reg. 36 in force at 17.2.2025, see reg. 1(2)

[^key-6e63812676d48c6d2cfa72230f59cb86]: Reg. 37 in force at 17.2.2025, see reg. 1(2)

[^key-ab655986072de36332327d666498f18d]: Reg. 38 in force at 17.2.2025, see reg. 1(2)

[^key-fe9ab82c08b06879b7c9666456f5a498]: Reg. 39 in force at 17.2.2025, see reg. 1(2)

[^key-a5f4fd9c8bcec89e004f9f042e1ac940]: Reg. 40 in force at 17.2.2025, see reg. 1(2)

[^key-be88a512a58833fd8ef001108aff3789]: Reg. 41 in force at 17.2.2025, see reg. 1(2)

[^key-a0a11dcd4dadeb0b73219f5d31a8e559]: Reg. 42 in force at 17.2.2025, see reg. 1(2)

[^key-62e36397aa62615c1cecaf4c990141e3]: Reg. 43 in force at 17.2.2025, see reg. 1(2)

[^key-d111b3a80b967310da12013777b900bd]: Reg. 44 in force at 17.2.2025, see reg. 1(2)

[^key-312ff8e157d79d7495a590faa003988e]: Reg. 45 in force at 17.2.2025, see reg. 1(2)

[^key-47e767d03ffb4dc4649466eadac922d0]: Sch. 1 para. 1 in force at 17.2.2025, see reg. 1(2)

[^key-c418f5f73584f6058a247bc6e2dac238]: Sch. 1 para. 2 in force at 17.2.2025, see reg. 1(2)

[^key-70826a5f2778ef884c819c7ad21941a8]: Sch. 1 para. 3 in force at 17.2.2025, see reg. 1(2)

[^key-90e519c83a1646edbe6e6c4c9bc43a28]: Sch. 1 para. 4 in force at 17.2.2025, see reg. 1(2)

[^key-1fe43a5dc8e5568410b5b49eb5adea34]: Sch. 1 para. 5 in force at 17.2.2025, see reg. 1(2)

[^key-1731420b9373d8af76a12bc03503f94e]: Sch. 1 para. 6 in force at 17.2.2025, see reg. 1(2)

[^key-e2ef35f4dbee8442e445d8443114c76c]: Sch. 1 para. 7 in force at 17.2.2025, see reg. 1(2)

[^key-e64a689376056bdb1b6257a4c2e2387b]: Sch. 1 para. 8 in force at 17.2.2025, see reg. 1(2)

[^key-3851e5722ddffce770a4d3840b3d7a17]: Sch. 1 para. 9 in force at 17.2.2025, see reg. 1(2)

[^key-ff7aa94bb8c0cdb0b6b93d4a8aa0790f]: Sch. 1 para. 10 in force at 17.2.2025, see reg. 1(2)

[^key-fb99ad432c94aad207b7d9064279239b]: Sch. 1 para. 11 in force at 17.2.2025, see reg. 1(2)

[^key-d1ca92f4d622427658d22eb05d203ff3]: Sch. 1 para. 12 in force at 17.2.2025, see reg. 1(2)

[^key-311fed044737224b6a3937efac55a52f]: Sch. 1 para. 13 in force at 17.2.2025, see reg. 1(2)

[^key-cf45b5b8c1e9ce3d30e328d065ed5b01]: Sch. 1 para. 14 in force at 17.2.2025, see reg. 1(2)

[^key-d35afbf64a401cf238310247200c8533]: Sch. 1 para. 15 in force at 17.2.2025, see reg. 1(2)

[^key-30526fa4edc85d17c758e49740f927be]: Sch. 1 para. 16 in force at 17.2.2025, see reg. 1(2)

[^key-6a1df883ab900ebfd238adb582e3b3cb]: Sch. 1 para. 17 in force at 17.2.2025, see reg. 1(2)

[^key-afb1115a9752b7254141d20cbdfa0830]: Sch. 2 para. 1 in force at 17.2.2025, see reg. 1(2)

[^key-5b06a9d9f3c45640d1600814a1a770d4]: Sch. 2 para. 2 in force at 17.2.2025, see reg. 1(2)

[^key-2299afa5f75838437d1ad6e80311f63c]: Sch. 2 para. 3 in force at 17.2.2025, see reg. 1(2)

[^key-133245d1d7fbc154053e92c4d2171faf]: Sch. 2 para. 4 in force at 17.2.2025, see reg. 1(2)

[^key-411ccb582f11b26a4bad8d0c5f250b78]: Sch. 2 para. 5 in force at 17.2.2025, see reg. 1(2)

[^key-1dabc2f67e1fcf5c3ccfc3f6c02a3274]: Sch. 2 para. 6 in force at 17.2.2025, see reg. 1(2)

[^key-ebba20be4a345c1386205886a980578d]: Sch. 2 para. 7 in force at 17.2.2025, see reg. 1(2)

[^key-08584743329508c49134b975d8202f99]: Sch. 2 para. 8 in force at 17.2.2025, see reg. 1(2)

[^key-258d89ccc830438d323155ec063a3e5d]: Sch. 2 para. 9 in force at 17.2.2025, see reg. 1(2)

[^key-2502e4d6dacc2da6f3a54621b538dd4a]: Sch. 2 para. 10 in force at 17.2.2025, see reg. 1(2)

[^key-5ab140ce1f6252e000fe909f07f85edc]: Sch. 2 para. 11 in force at 17.2.2025, see reg. 1(2)

[^key-4d9f4e2bca1be132b0fa8871ce80d5f9]: Sch. 2 para. 12 in force at 17.2.2025, see reg. 1(2)

[^key-bb0f80e8c53fd0271b80d4edc3b97641]: Sch. 2 para. 13 in force at 17.2.2025, see reg. 1(2)

[^key-9bcb59e18b84471f5c63efdba8d272fd]: Sch. 2 para. 14 in force at 17.2.2025, see reg. 1(2)

[^key-56cc6427a6f2c42d07c8c76deebb25bb]: Sch. 2 para. 15 in force at 17.2.2025, see reg. 1(2)

[^key-ef35544b4d912cf621d331f46cc5814b]: Sch. 2 para. 16 in force at 17.2.2025, see reg. 1(2)

[^key-c333503735f9b2ca9a2484c95c47e135]: Sch. 2 para. 17 in force at 17.2.2025, see reg. 1(2)

[^key-39e1e14389b87159cad0875c99442ce3]: Sch. 2 para. 18 in force at 17.2.2025, see reg. 1(2)

[^key-4b210327ab14ec695a5b2da9d755610d]: Sch. 2 para. 19 in force at 17.2.2025, see reg. 1(2)

[^key-503ffd608d3857bb27d5118f833b22c1]: Sch. 2 para. 20 in force at 17.2.2025, see reg. 1(2)

[^key-e2ceeb125aa28f16b0de96e26790057e]: Sch. 2 para. 21 in force at 17.2.2025, see reg. 1(2)

[^key-1ba952c1a18c591dbcc26b48fe4ed2f2]: Sch. 2 para. 22 in force at 17.2.2025, see reg. 1(2)

[^key-cea63996e483ce3017afc7de2e03e352]: Sch. 2 para. 23 in force at 17.2.2025, see reg. 1(2)

[^key-66e5c2948da4fd9fffcda1be8dcf87ac]: Sch. 2 para. 24 in force at 17.2.2025, see reg. 1(2)

[^key-7ac01afa3bdb2a6a82308bbdb894a1ad]: Sch. 2 para. 25 in force at 17.2.2025, see reg. 1(2)

[^key-4c68a2f211e2ae279f0d4415e7f788cb]: Sch. 2 para. 26 in force at 17.2.2025, see reg. 1(2)

[^key-97f27c8302ded3be9be03e7380379fff]: Sch. 2 para. 27 in force at 17.2.2025, see reg. 1(2)

[^key-a158185bb4414bd81a27e3f625fd226f]: Sch. 2 para. 28 in force at 17.2.2025, see reg. 1(2)

[^key-c0b4d7ce1aaa832838c1295c7a1a89f2]: Sch. 2 para. 29 in force at 17.2.2025, see reg. 1(2)

[^key-8c65c2045c014e8370c424ccfc5d9f8d]: Sch. 2 para. 30 in force at 17.2.2025, see reg. 1(2)

[^key-658de996d9c24ab2f4f9753fb3e5e9ae]: Sch. 2 para. 31 in force at 17.2.2025, see reg. 1(2)

[^key-f42fd6f2ecc009eaeb3196eedc3db1b6]: Sch. 2 para. 32 in force at 17.2.2025, see reg. 1(2)

[^key-9d4218feb34b3f8cd41561f27ed1e71a]: Sch. 2 para. 33 in force at 17.2.2025, see reg. 1(2)

[^key-87297f0b8f62a19a4151be8733e1260e]: Sch. 2 para. 34 in force at 17.2.2025, see reg. 1(2)

[^key-7ffe384fe9918ef78faa5b0fdfe9017b]: Sch. 2 para. 35 in force at 17.2.2025, see reg. 1(2)

[^key-91c18798cea279dddc12bbf0716d9ad3]: Sch. 2 para. 36 in force at 17.2.2025, see reg. 1(2)

[^key-3615137fcecfa8191ef94bed694079ee]: Sch. 2 para. 37 in force at 17.2.2025, see reg. 1(2)

[^key-e7cd395791db5b95cc06982fae6fbbec]: Sch. 2 para. 38 in force at 17.2.2025, see reg. 1(2)

[^key-264a3e0048da07f6168591b662563534]: Sch. 2 para. 39 in force at 17.2.2025, see reg. 1(2)

[^key-b7d8a98f314b23ecd1a7d85e4db7c9d1]: Sch. 2 para. 40 in force at 17.2.2025, see reg. 1(2)

[^key-6d873cb0ba99882f3505db23b28d17ae]: Sch. 2 para. 41 in force at 17.2.2025, see reg. 1(2)

[^key-52b9fdebfdc2a48180b3d0c3ad400c28]: Sch. 2 para. 42 in force at 17.2.2025, see reg. 1(2)

[^key-e9c2804ff9e68aa93ad7f1f8af08755c]: Sch. 2 para. 43 in force at 17.2.2025, see reg. 1(2)

[^key-79fb6c1e39b8832dcdeddd3b8a8e129b]: Sch. 2 para. 44 in force at 17.2.2025, see reg. 1(2)

[^key-69957979aa18608b4d35c5ed399ed5a2]: Sch. 2 para. 45 in force at 17.2.2025, see reg. 1(2)

[^key-4ab3bfde5ac70b8edae11d461de04cbb]: Sch. 2 para. 46 in force at 17.2.2025, see reg. 1(2)

[^key-b03d452cb4d62279ec2a6d7ece7273e3]: Sch. 2 para. 47 in force at 17.2.2025, see reg. 1(2)

[^key-8c52bdfdee676fedcffadedc10743bb8]: Sch. 2 para. 48 in force at 17.2.2025, see reg. 1(2)

[^key-b5e2a09cbbed2838a4100ebf7967b8c8]: Sch. 2 para. 49 in force at 17.2.2025, see reg. 1(2)

[^key-b57b92d8575e64de80183027d7e1b25e]: Sch. 2 para. 50 in force at 17.2.2025, see reg. 1(2)

[^key-1c4fcc4c501c883eb7c7245ec30c595a]: Sch. 2 para. 51 in force at 17.2.2025, see reg. 1(2)

[^key-44e68503512736fba5b90dea782570b8]: Sch. 2 para. 52 in force at 17.2.2025, see reg. 1(2)

[^key-b89496d8cca0320d616429aced50610b]: Sch. 2 para. 53 in force at 17.2.2025, see reg. 1(2)

[^key-a9dc696dd005f6a0b4c303b5b55032d3]: Sch. 2 para. 54 in force at 17.2.2025, see reg. 1(2)

[^key-9fbfa12e94cfc3b794697a40aef0d239]: Sch. 2 para. 55 in force at 17.2.2025, see reg. 1(2)