This letter provides further clarification on the listing of Dental Bodies Corporate and the effect of such listing in different circumstances. This letter and the attached Memorandum replace the guidance provided in paragraph 3 of the Annex to NHS: PCA(D)(2010)4, which was issued to NHS Boards, and paragraphs 29 to 33 and 36 of the Memorandum to that PCA and paragraphs 5 and 6 of the Memorandum to NHS: PCA(D)(2010)6. Action 3.