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time or by a certain day is to be read instead as a  requirement for such action to be taken as 
soon as reasonably practicable. 
(2) The coronavirus exception applies where it is n ot reasonably practicable for a person 
to meet a requirement referred to in paragraph (1) for a reason relating to the incidence or 
transmission of coronavirus. 
(3) The following regulations are specified for the purposes of paragraphs (1) and (2)— 
(a) regulation 15(2) (transfer of EHC plans) (in re lation to the second reference to 15 
working days), (4), (5), (7) (in relation to the second reference to 15 working days) 
and (8); 
(b) regulation 16(2) and (3) (change of responsible  commissioning body); 
(c) regulation 20(9) and (10) (review where the chi ld or young person attends a school 
or other institution); 
(d) regulation 21(7), (8) and (9) (review of EHC pl an where the child or young person 
does not attend a school or other institution); 
(e) regulation 25(1) (notification of decision whet her it is necessary to re-assess 
educational, health care and social care provision); 
(f) regulation 27(4) (amending or replacing an EHC plan following a re-assessment); 
(g) regulation 33 (requirement to consider mediatio n); 
(h) regulation 34(1) and (2) (where a parent or you ng person does not wish to or fails 
to pursue mediation); 
(i) regulation 35(2), (3) and (4) (mediation – heal th care issues); 
(j) regulation 36(2) (mediation - no health care is sues); 
(k) regulation 39(1) and (3) (mediation certificate  under section 55(5)); 
(l) regulation 42(3) and (4) (steps to be taken by a local authority); 
(m) regulation 44(2)(d), (e), (f) and (h) (complian ce with the orders of the First-tier 
Tribunal); 
(n) regulation 45(4), (5) and (6A) (unopposed appea ls); 
(o) regulation 47 (disclosure of EHC plans in relat ion to higher education); and 
(p) regulation 56(3) (publication of comments on th e local offer).”. 
6.  In regulation 4 (determination whether or not spec ial educational provision may be 
necessary), after paragraph (2) insert— 
“(3) The local authority need not comply with the time limit referred to in paragraph (1) if 
it is impractical to do so because of a reason rela ting to the incidence or transmission of 
coronavirus.”. 
7.  In regulation 5(4) (decision whether or not to conduct an EHC needs assessment)— 
(a)  at the end of sub-paragraph (c) omit “or”; and 
(b)  at the end of sub-paragraph (d) insert— 
“; or 
(e) of a reason relating to the incidence or transm ission of coronavirus”. 
8.  In regulation 8(2) (duty to co-operate in EHC needs assessments)— 
(a)  at the end of sub-paragraph (b) omit “or”; and 
(b)  at the end of sub-paragraph (c) insert— 
“; or 
(d) of a reason relating to the incidence or transm ission of coronavirus”. 
9.  In regulation 10(4) (decision not to secure an EHC plan)—