questionText: To ask the Secretary of State for Health and Social Care, what assessment her Department has made of the potential impact of changes in lease capitalisation requirements in April 2022 on the ability of integrated care boards to fund expansions of primary 
answerText: In preparation for the implementation of the International Financial Reporting Standard for lease accounting (IFRS16), NHS England performed an analysis of IFRS16’s effects on the capital departmental expenditure limit (CDEL). National Health Service orga...
heading: Primary Health Care: Finance