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1. In this Schedule—
“charity” means any institution, corporate or not, which is established for charitable purposes and is subject to the control of the High Court in the exercise of the court’s jurisdiction with respect to charities; and
“year group” means a group of pupils attending the school who attain the same age in years during the period of twelve months beginning with 1st September in the school year in which the application is made (or, as the case may be, during the period of twelve months beginning with the 1st September immediately preceding the date to which the annual return is made up).
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