Taxes Consolidation Act, 1997 (Number 39 of 1997) 769N Application of Part 35A. Where a relevant company is a company to which Part 35A applies, then section 835D shall apply, with any necessary modifications, to: (a)determining the market value of the intellectual property, as required by the definition of acquisition costs; (b)apportioning income, as required in the definition of ‘overall income from the qualifying asset’; (c)apportionments of research and development activities as required in the definition of ‘qualifying expenditure on the qualifying asset’; (d)any apportionments required under section 769I; and (e)any apportionments required under section 769O.