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The School and Early Years Finance (England) Regulations 2018
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28. Expenditure in respect of pupils—
(a)with special educational needs at special schools and special academies; or
(b)in places at primary or secondary schools which the authority has reserved for children with special educational needs,
where the expenditure cannot be met from the sum referred to in regulation 14(1) or 14(2) or where it would be unreasonable to expect such expenditure to be met from a maintained school’s budget share or the general annual grant paid to an academy by the Secretary of State.
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