Income and Corporation Taxes Act 1970
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The Income and Corporation Taxes Act 1970 was an Act of Parliament passed by the Parliament of the United Kingdom which was repealed in 1992.
[edit] Section 226 plans
Under section 226 of this act, retirement annuity plans were first introduced to give self-employed people the right to contribute to a pension.
These plans were often known as section 226 plans even when the legislation was superseded.
[edit] See also
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