Citation, commencement and interpretation

1.—(1) This Order may be cited as the Strategic Rail Authority (Capital Allowances) Order 2001 and shall come into force on 1st February 2001.

(2) In this Order—

“the Act” means the Transport Act 2000, and

“the BTP Transfer” means the transfer of property, rights and liabilities effected by paragraph 11 of Schedule 18 to the Act.