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The Capital Allowances (Relevant Grants) (No. 2) Order 1969
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Statutory Instruments
1969 No. 1541
INCOME TAX
The Capital Allowances (Relevant Grants) (No. 2) Order 1969
Made
30th October 1969
The Treasury in pursuance of powers conferred on them by section 83(4) of the Capital Allowances Act, 1968, as amended by section 3(2) of the Transport (London) Act, 1969, do hereby make the following Order:–
1. Any grant made under section 3 of the Transport (London) Act, 1969, is hereby declared to be relevant for the purposes of the withholding or withdrawal of investment and initial allowances.
2. This Order may be cited as the Capital Allowances (Relevant Grants) (No. 2) Order 1969.
Joseph Harper
Neil McBride
Two of the Lords Commissioners of Her Majesty's Treasury
Dated 30th October 1969
EXPLANATORY NOTE
Section 83(4) of the Capital Allowance Act, 1968, entitles the Treasury to prescribe grants as “relevant” with the consequence that capital expenditure in respect of which the grant is paid will be disqualified from investment and initial allowances for tax purposes. This instrument so prescribes grants made by the Greater London Council under section 3 of the Transport (London) Act, 1969, to the London Transport Executive or to the British Railways Board.
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