Abstract: | Abstract This article explores the provenance and features of the new Code of Practice for special educational needs and then reports on research on the implementation of the Code in one Local Education Authority. It is argued that the Code has managerial, curricular and consumer dimensions, all of which have a number of implications for policy and practice, for both LEAs and schools. In particular, the Code can be seen as a mechanism for controlling and targeting resource allocation as well as a means of increasing accountability in relation to provision and partnership with parents. The Code is also closely linked to the changing role of LEAs and is therefore likely to affect the relationship between LEAs and schools. |