Commentary on Sections and Schedules Part 3 – Regulation of Provision of Childcare in England Chapter 5 – Common Provisions Section 96:  Meaning of early years and later years provision etc.
180.Section 96 defines certain terms used in Part 3. Early years provision means the provision of childcare for a young child (a young child being a child aged from birth up to the 1st September following his fifth birthday). Later years provision means the provision of childcare for a child older than this. An early years provider is someone who provides early years provision, and later years provider someone who provides later years provision. An early or later years childminder is someone who provides early or later years provision on domestic premises for reward with no more than two other people.