income property
- 189(1) the amount available for income allocations calculated in accordance with COLL 6.8.3R(3A) and not including any amount for the time being standing to the credit of the distribution account.
- 189(2) (in relation to a long-term asset fund) the amount available for income allocations under COLL 15.8.18R(5) and not including any amount for the time being standing to the credit of the distribution account.