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  1. Point in time
    2007-09-05

net accumulation share

(in relation to an ICVC ) a share in respect of which income (net of any tax deducted or accounted for by an ICVC ) is credited periodically to capital under CIS 9.2.4 R (Annual allocation to accumulation shares or accumulation units) or CIS 9.2.6 R (Interim allocations of income).2