SnTMan;
I agree with your comment above regarding allowable stresses and heat treatment using the following explanation.
Leaving the impact or notch toughness issue aside for steels, heat treatment will affect minimum mechanical properties of steels. In some cases, a normalization heat treatment versus no specific heat treatment is optional because the hardenability of the steel (based on specified chemical composition) would allow the thickness of the plate to still meet minimum tensile and yield strength requirements thru thickness. However, if you increase the plate thickness, a specific heat treatment would be necessary to assure meeting minimum mechanical properties thru thickness.
So, heat treatment can have an effect on achieving minimum mechanical properties, of which the allowable stresses are assigned. Notch toughness is directly related to heat treatment.