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Directions given by the Secretary of State requiring the Health and Social Care Information Centre, now known as NHS Digital, to prepare accounts for the financial year ended 31 March 2014 and subsequent financial years.
To require NHS Digital to prepare accounts in compliance with the accounting principles and disclosure requirements of the Government Financial Reporting Manual which is in force for the financial year for which the accounts are being prepared, together with any additional disclosure or other requirements as agreed with the Department of Health.
Schedule 18, paragraph 13(2) of the Health and Social Care Act 2012.