123 Children with special educational needs.E+W
(1)It shall be the duty of—
(a)any [local authority] [in England] or other person providing [ relevant early years education], and
(b)any person employed by such an authority or other person, or otherwise engaged to provide his services, in the provision of such education,
[to have regard to the provisions of the code of practice issued under section 77 of the Children and Families Act 2014 (in the case of education in England) ....]
[(1A)Subsection (1) does not apply in so far as the person in question is already under a duty to have regard to the provisions of the code of practice in question.]
(2)[The code of practice in question] may include practical guidance in respect of the provision of [relevant early years education] for children with special educational needs in circumstances where functions under [Part 3 of the Children and Families Act 2014 ...] do not fall to be discharged.
(3)But unless [the code of practice in question] includes provision made by virtue of subsection (2)—
(a)the Secretary of State shall publish a document explaining how the practical guidance contained in that code applies in circumstances where functions under [Part 3 of the Children and Families Act 2014] ... 1996 do not fall to be discharged, and
(b)the duty imposed by subsection (1) includes a duty to have regard to the provisions of that document.
[(3A)Subsection (3B) applies if—
(a)a [local authority] or other person providing [relevant early years education] for a child makes special educational provision for him because it is considered that he has special educational needs;
(b)no [EHC plan ] ... 1996 is maintained for the child; and
(c)his parent has not previously been informed under subsection (3B) of the special educational provision made for him.
(3B)The [local authority] or other person concerned must inform the child’s parent that special educational provision is being made for him because it is considered that he has special educational needs.]
[(4)In this section “relevant early years education” means—
(a)in relation to England, early years provision as defined by section 20 of the Childcare Act 2006 which is—
[(i)]provided under arrangements made by a local authority in England in pursuance of the duty imposed by section 7 of that Act (whether or not the local authority provides the early years provision); [or
(ii)provided under arrangements made by a local authority in pursuance of any duty imposed under section 2 of the Childcare Act 2016 (whether or not the local authority provides the early years provision);]
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]