42 Exclusion of plant or machinery partly for use outside Northern IrelandU.K.
(1)Expenditure on plant or machinery is not first-year qualifying expenditure under section 40 if—
(a)at the time when it is incurred, the person incurring it intends the plant or machinery to be used partly outside Northern Ireland, and
(b)the main benefit, or one of the main benefits, which could reasonably be expected to arise from the relevant arrangements is the obtaining of a first-year allowance, or a greater first-year allowance, in respect of the part of the expenditure that is attributable to that intended use outside Northern Ireland.
(2)For the purposes of subsection (1)—
(a)“the relevant arrangements” means—
(i)the transaction under which the expenditure is incurred, and
(ii)any scheme or arrangements of which that transaction forms part, and
(b)the part of the expenditure that is attributable under subsection (1)(b) is to be determined on a just and reasonable basis.