(1)Section 456 of EA 1996 (regulation of permitted charges) is amended as follows.
(2)In subsection (4), after paragraph (a) insert—
“(aa)attributable to the provision of the buildings and accommodation used in connection with the provision of the optional extra, or”.
(3)In subsection (5), for “subsection (6)” substitute “ subsections (6) and (6A) ”.
(4)After subsection (6), insert—
“(6A)Where the optional extra in question consists of education which is early years provision (as defined by section 20 of the Childcare Act 2006), the cost of its provision includes the costs, or an appropriate proportion of the costs, attributable to the provision of teaching staff employed for the purpose of providing the education.”