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The School and Early Years Finance (England) Regulations 2021
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30. Expenditure in respect of persons provided with further education who are—
(a)aged under 19 and have special educational needs; or
(b)aged over 18 but under 25 and are subject to an EHC plan, and are not attending a maintained school, an academy, an alternative provision academy, a non-maintained special school, or an independent school.
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