Commentary on Sections and Schedules Part 3 – Regulation of Provision of Childcare in England Chapter 2: Regulation of Early Years Provision Section  40:  Duty to implement the Early Years Foundation Stage
95.Section 40 sets out which providers are required to implement the EYFS. This includes all early years providers who are required to be registered under sections 33 and 34 of the Act, as well as early years providers who are exempted by section 34(2) from the requirement to be registered (i.e. provision made on school premises by schools for children aged 3 and over).
96.Subsection (2) places these providers under a duty to implement the EYFS.