The Secretary of State must, within one year of the passing of the Health and Social Care Act 2012, lay a report before Parliament on the treatment of NHS health care providers as respects any matter, including taxation, which might affect their ability to provide health care services for the purposes of the NHS or the reward available to them for doing so.
The report must include recommendations as to how any differences in the treatment of NHS health care providers identified in the report could be addressed.
The Secretary of State must keep under review the treatment of NHS health care providers as respects any such matter as is mentioned in subsection (1).
In this section—
"NHS health care providers" means persons providing or intending to provide health care services for the purposes of the NHS, and
"health care services for the purposes of the NHS" has the same meaning as in Part 3 of the Health and Social Care Act 2012.