A policy was introduced on 1 April 1998, whereby individual health boards and NHS Trusts in Scotland were given the opportunity to benefit directly from capital receipts resulting from the disposal of surplus assets.The policy introduced the general principle that health boards and NHS Trusts retain capital receipts as follows:For receipts up to £500,000, the full value;For receipts over £500,000 but less than £1 million - £500,000;For receipts over £1 million but less than £8 million - 50% of the value;For receipts over £8 million - £4 millionThe retention of a greater share of a capital receipt, up to the full value, may be permitted following...