26Where a man is required under section 8 of the [1970 c. 9.] Taxes Management Act 1970 to deliver a return which is—
(a)so far as relates to certain sources of income, a return of income chargeable to income tax for the year 1990-91, and
(b)so far as relates to the remaining sources of income, a return of income chargeable to income tax for the year 1989-90,
the same particulars shall be included in the return as would have been required had section 279 of the Taxes Act 1988 not been repealed by this Act.