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The School and Early Years Finance (England) Regulations 2014
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22. Expenditure on the payment of fees in respect of children with special educational needs—
(a)at independent schools or at special schools which are not maintained by a local authority under section 63 of the 2014 Act; or
(b)at an institution outside England and Wales under section 320 of the 1996 Act or section 62 of the 2014 Act.
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