The Income and Corporation Taxes Act 1970[1] (c. 10) was an act of the Parliament of the United Kingdom which was repealed in 1992.

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These plans were often known as section 226 plans even when the legislation was superseded.

This legislation in the United Kingdom, or its constituent jurisdictions, article is a stub.

You can help Wikipedia by expanding it.