We have a flush mounted 100A. 20 circuit sub panelboard at one of our facilities. It's loaded to less than 50% ampacity. There are no spare spaces remaining. All of the 20 circuit breakers have a wire attached to it. Many of the circuits have a very small load on it. Would it be proper/legal to "double up" on some of the circuit breakers by splicing two circuits together in panelboard with pigtail of one wire to one breaker? We need to free up two spaces for a new 2 pole circuit.