Income and Corporation Taxes Act 1970
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| Long title | An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to other taxes. |
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| Citation | 1970 c. 10 |
| Dates | |
| Royal assent | 12 March 1970 |
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Status: Repealed
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| Text of statute as originally enacted | |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Income and Corporation Taxes Act 1970 was an Act of Parliament passed by the Parliament of the United Kingdom which was repealed in 1992.
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These plans were often known as section 226 plans even when the legislation was superseded.
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