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Related provisions for COLL 14.4.3
1 - 3 of 3 items.
(1) The authorised fund manager and the depositary of a charity authorised investment fund may establish an income reserve account for the scheme if this is provided for in:(a) the instrument constituting the fund; and (b) the prospectus.(2) (a) The authorised fund manager may instruct the depositary to transfer up to 15% of the income available for allocation or distribution on an annual income allocation date to the income reserve account. (b) Any income transferred under (a)