Taxes Consolidation Act, 1997 (Number 39 of 1997) 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 income tax.income tax, or, as the case may be, with one relating to profits or corporation tax.