The SEND code of practice is a statutory code containing:

details of legal requirements that you must follow without exception

statutory guidance that you must follow by law unless there’s a good reason not to

It explains the duties of local authorities, health bodies, schools and colleges to provide for those with special educational needs under part 3 of the Children and Families Act 2014.

The code, which applies to England, is for:

headteachers and principals

governing bodies

school and college staff

special educational needs (SEN) co-ordinators

early years providers

other education settings

local authorities

health and social services staff

https://www.gov.uk/government/publications/send-support-easy-read-guide-for-parents