Taxes Consolidation Act, 1997 (Number 39 of 1997) Chapter 2 Double deduction 835AC Application of Chapter 2. This Chapter shall apply— (a) to a company within the charge to corporation tax, and (b) to a transaction giving rise to a mismatch outcome between— (i) entities that are associated enterprises, (ii) the head office of an entity and a permanent establishment of that entity, or (iii) two or more permanent establishments of an entity.