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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

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  1. Point in time
    2005-09-09

accumulation unit

4a unit in respect of which income 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).