2.1  What PFI/PPP structures have been used?

The structures utilised in Scotland generally reflect UK practice (see section 2 of the England & Wales chapter of this Guide). In addition, authorities have adopted the Non-Profit Distributing Organisation ("NPDO") model. Although the overall structure of projects utilising this model is not dissimilar to that set out in section 2 of the England & Wales chapter of this Guide, the NPDO model does not permit the project company to make distributions to shareholders. Instead, these profits are distributed to a charity.