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28. Expenditure in respect of pupils with special educational needs in primary and secondary schools, excluding expenditure—
(a)in respect of pupils who have not attained compulsory school age in a maintained nursery school or a nursery class in a maintained school or an Academy school;
(b)in respect of pupils in places which the authority has reserved for children with special educational needs; or
(c)which it would be reasonable to expect would be met from a maintained school’s budget share or the general annual grant paid to an Academy school by the Secretary of State.
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