This letter encloses a copy of the revised Losses and Special Payments Guidance which replaces the version issued with FDL(95)27.
Superseded by Chapter 5 (Losses and Special Payments) of the Manual for Accounts. Chapter 5 can be found on the NHS Finance Manual website under any of the Manual for Accounts headings for Strategic Health Authorities, Primary Care Trusts and NHS Trusts.
Contact details for obtaining hard-copy DH publications.

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