text: 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 not 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 relation 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 child or young person attends a school 
  
  or other institution); 
  
  (d) regulation 21(7), (8) and (9) (review of EHC plan where the child or young person 
  
  does not attend a school or other institution); 
  
  (e) regulation 25(1) (notification of decision whether it is necessary to re-assess 