Authoritative Guidance
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LAND AND BUILDINGS IN PFI PROJECTS
LAN
D AND BUILDINGS IN PFI PROJECTS
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Overriding Principles
Criteria for judging whether to include Land in a PFI scheme
Disposal of surplus land - Ownership of the land prior to sale to the project company for subsequent resale: retained estate
Value obtained on disposal
Protection for surplus land value on early termination
Timing of sale of surplus land
Accounting Implications