Taxes Consolidation Act, 1997 (Number 39 of 1997) 835AI Application of Chapter 4. This Chapter shall apply— (a) to a company which is within the charge to domestic tax, and (b) to a transaction that gives 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, other than where that transaction is an on-market hybrid transfer.