Income and Corporation Taxes Act 1970

From Wikipedia, the free encyclopedia
Jump to: navigation, search

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Income and Corporation Taxes Act 1970 was an Act of Parliament passed by the Parliament of the United Kingdom which was repealed in 1992.

Section 226 plans[edit]

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These plans were often known as section 226 plans even when the legislation was superseded.

See also[edit]