
1 
This Order may be cited as the Capital Allowances (Corresponding Northern Ireland Grants) Order 1989 and shall come into force on 1st April 1989.
2 
The following grants, so far as they are made towards capital expenditure, are hereby declared to correspond to a grant made under Part II of the Industrial Development Act 1982–
(a) any grant made under Part III of the Industrial Development (Northern Ireland) Order 1982 being a grant at a rate not exceeding 45 per cent. of the expenditure, and being a grant made under an agreement entered into before 1st April 1991,
(b) any grant made by the Local Enterprise Development Unit out of moneys granted under Article 30 of the Industrial Development (Northern Ireland) Order 1982, being a grant at a rate not exceeding 45 per cent. of the expenditure and being a grant made under an agreement entered into before 1st April 1991,
(c) so much of any grant so made at a higher rate as is equal to 45 per cent. of the expenditure.
Stephen Dorrell
David Maclean
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 1989