(1) This Chapter shall apply to a transaction that gives rise to a mismatch outcome between -
(a) entities that are associated enterprises,
(b) the head office of an entity and a permanent establishment of that entity, or
(c) two or more permanent establishments of an entity.
(2) Section 835AL applies to a company which is within the charge to corporation tax.
(3) Section 835AM applies to a company which is within the charge to foreign tax or corporation tax.