Capital resources of £6.7 million were made available for investment in the Tayside Health Board area in 1999-2000.In addition to £1 million of capital investment in the Tayside area in 1999-2000, £5.7million was transferred from capital to revenue budgets. A large element of the funds transferred were to fund schemes that, under accounting standards, do not add capital value to the NHSiS estate.I have tightened up the rules on capital to revenue transfers and from 2000-01, all capital funds must be spent on capital items.