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.