Income and Corporation Taxes Act 1970

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Income and Corporation Taxes Act 1970 [1]
Act of Parliament
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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.
Citation 1970 c. 10
Dates
Royal assent 12 March 1970
Other legislation
Repealed by Taxation of Chargeable Gains Act 1992
Status: Repealed
Text of statute as originally enacted

The Income and Corporation Taxes Act 1970 [1] (c. 10) was an act of the Parliament of the United Kingdom which was repealed in 1992.

Contents

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These plans were often known as section 226 plans even when the legislation was superseded.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

References

  1. 1 2 The citation of this act by this short title was authorised by section 540(1) of this act.