“(1) Where, in pursuance of arrangements made under section 18, Part 4 (special educational needs) or Part 3 of theChildren and Families Act 2014 (children and young people in England with special educational needs or disabilities), primary or secondary education is provided for a pupil at a school not maintained by them or another local authority, the local authority by whom the arrangements are made shall— (a) if subsection (2), (3) or (4) applies, pay the whole of the fees payable in respect of the education provided in pursuance of the arrangements; and (b) if board and lodging are provided for the pupil at the school and subsection (5) applies, pay the whole of the fees payable in respect of the board and lodging. … (5) This subsection applies where the authority are satisfied that education suitable— (a) to the pupil's age, ability and aptitude, and (b) to any special educational needs he may have, cannot be provided by them for him at any school unless board and lodging are also provided for him (either at school or elsewhere).”