[F18.—(1) Regulations may provide for two or more departure applications with respect to the same current assessment to be considered together.N.I.
(2) [F2An appeal tribunal] considering—
(a)a departure application referred to it under Article 28D(1)(b), or
(b)an appeal under Article 28H,
may consider it at the same time as hearing an appeal under Article 22 in respect of the current assessment, if it considers that to be appropriate.]