Taxes Consolidation Act, 1997 (Number 39 of 1997) Chapter 7 Tax residency mismatch 835AP Application of Chapter 7. This Chapter applies to a company which is within the charge to— (a) corporation tax, because it is tax resident in the State under the laws of the State, and (b) foreign tax in a territory other than the State, because it is regarded as tax resident in that territory under the tax laws of that territory.