871Power to combine certain returns and assessments.

[CGTA75 s51(1) and Sch4 par16]

Any return, assessment or other document relating to chargeable gains or capital gains tax may be combined with one relating to income or ^[1]>income tax.^<[1][1]>income tax, or, as the case may be, with one relating to profits or corporation tax.^<[1]