Income and Corporation Taxes Act 1970

The Income and Corporation Taxes Act 1970 (c. 10) was an act of the Parliament of the United Kingdom which was repealed in 1992.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These plans were often known as section 226 plans even when the legislation was superseded.