Abbreviations

BSF

Building Schools for the Future

ESSU

European Services Strategy Unit

GCP

Gravis Capital Partners

HICL

HICL Infrastructure Company Limited

INPP

International Public Partnerships

JLIF

John Laing Infrastructure Fund

LIFT

Local Improvement Finance Trust

MoD

Ministry of Defence

NAO

National Audit Office

NHS

National Health Service

PAC

Public Accounts Committee

PFI

Private Finance Initiative

PLC

Public Limited Company

PPP

Public Private Partnership

PSC

Public Sector Comparator

SEC

Securities Exchange Commission (US)

SPC/SPV

Special Purpose Company or Vehicle

UK

United Kingdom

VFM

Value For Money