It is directed that the provisions in F5Sections 1 and 2 of F1, and Annex B to, the Document F3that, by virtue of their use of the word “must”, express requirements, have effect for the purposes of specifying the learning and development requirements M1 under section 39(1)(a) of the Act.

Early years providers M2 to whom section 40 of the Act (duty to implement Early Years Foundation Stage) applies must have regard to the F2matters inF4Sections 1 and 2 of, and Annex B to, the Document that use the word “should” in securing that the early years provision they provide meets the learning and development requirements.