Status: You are viewing the version of the handbook as on 2005-06-30.

distribution account

    (in COLL and CIS) the account to which the income property of an authorised fund must be transferred as at the end of each annual accounting period under COLL 6.8.3 R (Income allocation and distribution), COLL 8.5.15 R (Income) or, as the case may be, CIS 9.2.3 R (Annual allocation of income). 3 16