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26. Expenditure on the provision of nursery education, except where such provision is made at a maintained school, including expenditure on nursery education by PVI providers funded in accordance with guidance issued by the Secretary of State(1).
Guidance on the funding of PVI providers is issued under section 153 of the 2002 Act. Current guidance is in the Code of Practice for Three and Four Year Olds. New duties are imposed in relation to England by section 7 of the Childcare Act 2006. Guidance issued under section 7 for the funding of PVI providers will mirror the provisions for the maintained sector in regulation 17 of these Regulations.
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