s 212ZA Apportionment of expenditure incurred partly for NI rate activity
(1) If in a chargeable period a company has incurred qualifying expenditure on the provision of plant or machinery— (a) partly for the purposes of an NI rate activity, and (b) partly for the purposes of a main rate activity, then for the purposes of any annual investment allowance or first year allowance to which the company is entitled the expenditure is to be apportioned between the NI rate activity and the main rate activity on a basis which is just and reasonable having regard to the relevant circumstances. (2) The relevant circumstances include, in particular, the extent to which it appears that the plant or machinery is likely to be used for purposes of the NI rate activity and the extent to which it appears that it is likely to be used for the main rate activity. (3) If the allowance falls to be reduced under section 205 or 210, it is the reduced amount that is apportioned under subsection (1).