Health and Care Act 2022

Section 50

SCHEDULE 7 E+W NHS trusts in England and removal of power to appoint trustees: consequential amendments

Value Added Tax Act 1994 E+W

1 In section 33D of the Value Added Tax Act 1994 (descriptions of charities qualifying for VAT refunds), in subsection (4), before paragraph (a) insert—

“(za) an NHS trust in England,”.

Commencement Information

I1 Sch. 7 para. 1 not in force at Royal Assent, see s. 186(6)

I2 Sch. 7 para. 1 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

Finance Act 2003 E+W

2 In section 67A of the Finance Act 2003 (acquisitions by certain health service bodies), in subsection (1), after paragraph (b) insert—

“(ba) an NHS trust established under section 25 of the National Health Service Act 2006;”.

Commencement Information

I3 Sch. 7 para. 2 not in force at Royal Assent, see s. 186(6)

I4 Sch. 7 para. 2 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

National Health Service Act 2006 E+W

3 The National Health Service Act 2006 is amended as follows.

Commencement Information

I5 Sch. 7 para. 3 not in force at Royal Assent, see s. 186(6)

I6 Sch. 7 para. 3 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

4 In section 215 (trustees and property under section 222), in subsection (3)(b), omit “paragraph 10 of Schedule 4, or”.

Commencement Information

I7 Sch. 7 para. 4 not in force at Royal Assent, see s. 186(6)

I8 Sch. 7 para. 4 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

5 In section 217 (supplementary provisions about trusts), in subsection (1), omit paragraph (h) (but not the “and” at the end).

Commencement Information

I9 Sch. 7 para. 5 not in force at Royal Assent, see s. 186(6)

I10 Sch. 7 para. 5 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

6 In Schedule 4 (NHS trusts), in paragraph 12, omit sub-paragraph (2A).

Commencement Information

I11 Sch. 7 para. 6 not in force at Royal Assent, see s. 186(6)

I12 Sch. 7 para. 6 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

National Health Service (Wales) Act 2006 E+W

7 In section 163 of the National Health Service (Wales) Act 2006 (trustees and property under section 169) in subsection (3), omit “, or paragraph 10 of Schedule 4 to the National Health Service Act 2006”.

Commencement Information

I13 Sch. 7 para. 7 not in force at Royal Assent, see s. 186(6)

I14 Sch. 7 para. 7 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

Health and Social Care Act 2012 E+W

8 The Health and Social Care Act 2012 is amended as follows.

Commencement Information

I15 Sch. 7 para. 8 not in force at Royal Assent, see s. 186(6)

I16 Sch. 7 para. 8 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

9 In section 112 (transitional provision relating to abolition of NHS trusts etc), in subsection (5)(b), omit the words from “(whether because” to the end.

Commencement Information

I17 Sch. 7 para. 9 not in force at Royal Assent, see s. 186(6)

I18 Sch. 7 para. 9 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

10 Omit section 180 (repeal of provisions on authorisation for NHS foundation trusts).

Commencement Information

I19 Sch. 7 para. 10 not in force at Royal Assent, see s. 186(6)

I20 Sch. 7 para. 10 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

11 In section 200 (care trusts), omit subsection (15).

Commencement Information

I21 Sch. 7 para. 11 not in force at Royal Assent, see s. 186(6)

I22 Sch. 7 para. 11 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

12 In Schedule 13, in paragraph 10 (saving provision: general duty of regulator), omit sub-paragraph (2).

Commencement Information

I23 Sch. 7 para. 12 not in force at Royal Assent, see s. 186(6)

I24 Sch. 7 para. 12 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

13 Omit Schedule 14 (abolition of NHS trusts in England: consequential amendments).

Commencement Information

I25 Sch. 7 para. 13 not in force at Royal Assent, see s. 186(6)

I26 Sch. 7 para. 13 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

Finance Act 2012 E+W

14 In section 216 of the Finance Act 2012 (health service bodies), omit subsections (5) and (6).

Commencement Information

I27 Sch. 7 para. 14 not in force at Royal Assent, see s. 186(6)

I28 Sch. 7 para. 14 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

Local Audit and Accountability Act 2014 E+W

15 The Local Audit and Accountability Act 2014 is amended as follows.

Commencement Information

I29 Sch. 7 para. 15 not in force at Royal Assent, see s. 186(6)

I30 Sch. 7 para. 15 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

16 In section 3 (general requirements for accounts), for subsection (9) substitute—

“(9) In this Act “health service body” means—

(a) an integrated care board;

(b) an NHS trust all or most of whose hospitals, establishments and facilities are situated in England.”

Commencement Information

I31 Sch. 7 para. 16 not in force at Royal Assent, see s. 186(6)

I32 Sch. 7 para. 16 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

17 In section 4 (general requirements for audit), at the end insert—

“(6) In relation to an NHS trust, “accounts” means the annual accounts prepared under paragraph 11A of Schedule 4 to the National Health Service Act 2006.”

Commencement Information

I33 Sch. 7 para. 17 not in force at Royal Assent, see s. 186(6)

I34 Sch. 7 para. 17 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

18 In section 8 (procedure for appointment), in subsection (4), at the end insert—

“(d) in the case of an NHS trust, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons to whom the trust provides services for the purposes of the health service in England.”

Commencement Information

I35 Sch. 7 para. 18 not in force at Royal Assent, see s. 186(6)

I36 Sch. 7 para. 18 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

19 In section 10 (functions of auditor panel), in subsection (10), at the end insert—

“(d) in the case of an NHS trust, it publishes the advice in such manner as it thinks is likely to bring the advice to the attention of persons to whom the trust provides services for the purposes of the health service in England.”

Commencement Information

I37 Sch. 7 para. 19 not in force at Royal Assent, see s. 186(6)

I38 Sch. 7 para. 19 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

20 In section 12 (failure to appoint local auditor), in subsections (1) and (2), for “a clinical commissioning group,” substitute “a health service body”.

Commencement Information

I39 Sch. 7 para. 20 not in force at Royal Assent, see s. 186(6)

I40 Sch. 7 para. 20 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

21 (1) Section 13 (failure of clinical commissioning group to appoint local auditor) is amended as follows.

(2) In the heading, for “clinical commissioning group” substitute “health service bodies”.

(3) In subsections (1) and (2), for “clinical commissioning group” substitute “health service body”.

(4) In subsection (4)—

(a) in paragraph (a), for “clinical commissioning group” substitute “health service body”;

(b) in paragraph (b), for “group” substitute “health service body”.

(5) In subsection (5)(a), for “clinical commissioning group” substitute “health service body”.

(6) In subsection (6)—

(a) in paragraph (a), for “clinical commissioning group” substitute “health service body”;

(b) in paragraph (b), for “group” substitute “health service body”.

(7) In subsection (7), for “clinical commissioning group” substitute “health service body”.

Commencement Information

I41 Sch. 7 para. 21 not in force at Royal Assent, see s. 186(6)

I42 Sch. 7 para. 21 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

22 In section 21 (general duties of auditors of accounts of health service bodies), after subsection (2) insert—

“(2A) In auditing the accounts of an NHS trust a local auditor must, by examination of the accounts and otherwise, be satisfied—

(a) that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,

(b) that proper practices have been observed in the preparation of the accounts, and

(c) that the NHS trust has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.”

Commencement Information

I43 Sch. 7 para. 22 not in force at Royal Assent, see s. 186(6)

I44 Sch. 7 para. 22 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

23 In section 30 (unlawful expenditure or activity of health service bodies), in subsection (2), for paragraph (b) substitute—

“(b) notify NHS England of the matter.”

Commencement Information

I45 Sch. 7 para. 23 not in force at Royal Assent, see s. 186(6)

I46 Sch. 7 para. 23 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

24 In section 43 (orders and regulations), in subsection (6), omit paragraphs (b) and (c).

Commencement Information

I47 Sch. 7 para. 24 not in force at Royal Assent, see s. 186(6)

I48 Sch. 7 para. 24 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

25 In section 44 (interpretation), in the definition of “accounts”, for “(5)” substitute “(6)”.

Commencement Information

I49 Sch. 7 para. 25 not in force at Royal Assent, see s. 186(6)

I50 Sch. 7 para. 25 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

26 Omit section 47 (application to NHS trusts and trustees).

Commencement Information

I51 Sch. 7 para. 26 not in force at Royal Assent, see s. 186(6)

I52 Sch. 7 para. 26 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

27 In Schedule 2 (relevant authorities), after paragraph 23 insert—

“23A An NHS trust all or most of whose hospitals, establishments and facilities are situated in England.”

Commencement Information

I53 Sch. 7 para. 27 not in force at Royal Assent, see s. 186(6)

I54 Sch. 7 para. 27 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

28 In Schedule 5 (eligibility and regulation of local auditors), in paragraph 5, in the modified section 1214 of the Companies Act 2006—

(a) in subsection (1), after “(3),” insert “(3A),”;

(b) after subsection (3) insert—

“(3A) This subsection applies if—

(a) the relevant authority is an NHS trust, and

(b) P is a director of that NHS trust.”

Commencement Information

I55 Sch. 7 para. 28 not in force at Royal Assent, see s. 186(6)

I56 Sch. 7 para. 28 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

29 (1) Schedule 7 (reports and recommendations) is amended as follows.

(2) In paragraph 2, in sub-paragraph (3)(d), for “clinical commissioning group” substitute “health service body”.

(3) In paragraph 3, in sub-paragraph (2)(c), for “clinical commissioning group” substitute “health service body”.

(4) In paragraph 4, in sub-paragraph (8), at the end insert—

“(d) in the case of an NHS trust, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons to whom the trust provides services for the purposes of the health service in England.”

Commencement Information

I57 Sch. 7 para. 29 not in force at Royal Assent, see s. 186(6)

I58 Sch. 7 para. 29 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

Finance Act 2015 E+W

30 In section 66 of the Finance Act 2015 (VAT refunds to certain charities), omit subsection (6).

Commencement Information

I59 Sch. 7 para. 30 not in force at Royal Assent, see s. 186(6)

I60 Sch. 7 para. 30 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)

NHS (Charitable Trusts Etc) Act 2016 E+W

31 (1) Schedule 1 to the NHS (Charitable Trusts Etc) Act 2016 is amended as follows.

(2) In paragraph 4(b), omit paragraph (ii) (including the “and” at the end).

(3) Omit paragraph 14.

(4) In paragraph 18, omit paragraphs (f) and (h).

(5) Omit paragraph 19.

Commencement Information

I61 Sch. 7 para. 31 not in force at Royal Assent, see s. 186(6)

I62 Sch. 7 para. 31 in force at 1.7.2022 by S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)