The document discusses the New Zealand National Health Board and draws comparisons to reforms being considered in the UK National Health Service. It makes the following key points: 1) New Zealand has crafted complex governance arrangements for its health system despite its small population. 2) It is unclear what problem the National Health Board is intended to solve and whether it will make courageous national decisions about funding and planning. 3) Reforms in the UK should avoid simply creating a new board within the existing structure and using the same staff, and should make accountability and responsibilities absolutely clear.