| Act of Parliament | |
 | |
| 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| Repealed by | Taxation of Chargeable Gains Act 1992 |
Status: Repealed | |
| Text of statute as originally enacted | |
The Income and Corporation Taxes Act 1970[1] (c. 10) was an act of the Parliament of the United Kingdom which was repealed in 1992.
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These plans were often known as section 226 plans even when the legislation was superseded.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]References
[edit]- ^ a b The citation of this act by this short title was authorised by section 540(1) of this act.
- Richard Bramell and Michael Musgrave. "Income and Corporation Taxes Act 1970". Sweet & Maxwell's Consolidated Income Tax Acts 1970. Sweet & Maxwell. Stevens & Sons. London. W Green & Son. Edinburgh. 1970. Chapter 10. Google
- John Burke and Clifford Walsh (eds). "Income and Corporation Taxes Act 1970". Current Law Statutes Annotated 1970. Sweet & Maxwell. Stevens & Sons. London. W Green & Son. Edinburgh. 1970. Chapter 10. Google
- "The Income and Corporation Taxes Act 1970 (1970 c. 10)". Halsbury's Statutes of England. Third Edition. Butterworths. London. 1971. Volume 33. Page 17 et seq. See also Preliminary Note at pp 2 to 6.
- "The Income and Corporation Taxes Act 1970 (1970 c. 10)". Halsbury's Statutes of England. Third Edition. Volume 40: Continuation Volume 1968-1970. Butterworths. London. 1972. Page 17 et seq.
- "Income and Corporation Taxes Act 1970" (1970) 89 Law Notes 129 (May 1970)
- John Clark. Section 482 of the Income and Corporation Taxes Act 1970. Institute of Taxation. 1980. Google
- Halsbury's Laws of England. Fourth Edition. Butterworths. London. 1978. Volume 23. Title "Income Taxation". Passim. Reviewed at "Reviews" (1979) 123 The Solicitors' Journal 46 (19 January 1979).
- 1983-84 British Master Tax Guide. CCH Editions. Passim. Google
- Barry Pinson and John Gardiner. Pinson on Revenue Law: comprising Income Tax . . . Twelfth Edition. Sweet & Maxwell. London. 1978. Passim.
- Henry Toch. Income Tax. Ninth Edition. MacDonald and Evans. 1976. Passim.
