835AK Application of Chapter 5.

(1) This Chapter shall apply to a transaction that gives rise to a mismatch outcome between—

(a) entities that are associated enterprises,

(b) the head office of an entity and a permanent establishment of that entity, or

(c) two or more permanent establishments of an entity.

(2) Section 835AL applies to a company which is within the charge to corporation tax.

(3) Section 835AM applies to a company which is within the charge to foreign tax or corporation tax.