text: (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 transmission of coronavirus”. 
  
  **10.**In regulation 13(3) (timescales for EHC plans), for “(d)” substitute “(e)”. 
  
  **11.**After regulation 18 (circumstances in which a local authority must review an EHC plan) 
  
  insert— 
  
  “**Circumstances in which it is not necessary to review an EHC plan**
  
  **18A.**—(1) It is not necessary for a local authority to review an EHC plan in accordance 
  with section 44(1) of the Act if it is impractical to do so because of a reason relating to the 
  incidence or transmission of coronavirus. 
  
  (2) Where paragraph (1) applies, a local authority must instead conduct such reviews as 
  
  soon as reasonably practicable.”. 
  
  **12.**In regulation 22 (amending an EHC plan following a review), after paragraph (5) insert— 
  
  “(6) The local authority need not comply with the time limit referred to in paragraphs (3) 
  and (4) if it is impractical to do so because of a reason relating to the incidence or 
  transmission of coronavirus.”. 