distribution account

(in COLL) the account to which the amount of income 63 of an authorised fund 50 allocated to classes of units that distribute income63 must be transferred as at the end of each annual accounting period 50 under COLL 6.8.3 R (Income allocation and distribution), 144 COLL 8.5.15 R (Income) or COLL 15.8.18R (Income).144 3 16