text: **13.**In regulation 27(3) (amending or replacing an EHC plan following a re-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 transmission of coronavirus”. 
  
  **14.**In regulation 45 (unopposed appeals), after paragraph (7) insert— 
  
  “(8) The local authority need not comply with the time limits specified in paragraph (3A) 
  if it is impractical to do so because the circumstances referred to in regulation 10(4)(e) 
  apply.”. 
  
  **Amendment of the Special Educational Needs (Personal Budgets) Regulations 2014**
  
  **15.**The Special Educational Needs (Personal Budgets) Regulations 2014(**a**) are amended as 
  
  follows. 
  
  **16.**In regulation 2 (interpretation), at the appropriate place insert— 
  
  ““coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); 
  ”. 
  
  **17.**After regulation 2 (interpretation) insert— 
  
  “**Relaxation of time period due to coronavirus exception**