Income and Corporation Taxes Act 1970

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Income and Corporation Taxes Act 1970
Parliament of the United Kingdom
Long titleAn Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to other taxes.
Citation1970 c. 10
Dates
Royal assent12 March 1970
Status: Repealed
Text of statute as originally enacted

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and Corporation Taxes Act 1970 was an Act of Parliament passed by the Parliament of the United Kingdom which was repealed in 1992.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

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These plans were often known as section 226 plans even when the legislation was superseded.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

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