http://www.legislation.gov.uk/ukpga/1990/19/schedule/2/paragraph/24/enactedNational Health Service and Community Care Act 1990NHS managementNational Health Service (NHS)CareFamily health servicesCare assessmentKing's Printer of Acts of Parliament2021-08-02SCHEDULESSCHEDULE 2National Health Service TrustsPart IIISupplementary ProvisionsAccounts and audit241

In section 98 of the principal Act (accounts and audit), in subsection (1) after paragraph (bb) there shall be inserted—

bbb

every NHS trust

.

2

After subsection (2A) of that section there shall be inserted—

2B

in preparing its annual accounts in pursuance of subsection (2) above, an NHS trust shall comply with any directions given by the Secretary of State with the approval of the Treasury as to—

a

the methods and principles according to which the accounts are to be prepared; and

b

the information to be given in the accounts.

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