I have found what I am looking for and indeed there was a reduction in allowable stress, I just could not remember the referenced code. The applicable code and paragraph was B31.3 table 326.1, Note 5 and B16.28 and ASME Section VIII, Division I.
"The pressure-temperature ratings for ASME/ANSI B16.28 Wrought Steel Buttwelding Short Radius Elbows and Returns, have changed as of the 1994 edition of this standard..."
"It is important to note that the potential increase in pressure-temperature rating only applies to items manufactured to the 1994 edition of B16.28, as stated in the Cautionary Note number 5 in table 326.1 of B31.3 "Pressure rating of components manufactured in accordance with editions prior to the 1994 edition of this standard were derated to 80% of equivalent seamless pipe. This derating is no longer required for components manufactured in accourdance with the 1994 edition."
Reference The Pressure News, Volume 5, Issue 3, September 2000.
Thank-you for your help C2it.
Trevor