The Capital Allowances (Relevant Grants) Order 1969
Section 83(4) of the Capital Allowances 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 under the Transport Act, 1968, towards expenditure in respect of public transport services.