# The School Finance (England) Regulations 2011, Paragraph 12


Expenditure on the payment of fees in respect of pupils with special educational needs—
(a) at independent schools or at special schools which are not maintained by a local authority under section 348 of the 1996 Act; or
(b) at an institution outside England and Wales under section 320 of the 1996 Act.

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Source: https://www.legislation.gov.uk/uksi/2011/371/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/school-finance-england-regulations-2011/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.