COLL S2.10 Income and Capital Distribution

(1) A statement providing details of—
(a) the distribution policy of the scheme; and
(b) the person responsible for calculating, transferring, allocating and distributing income or capital for any class of unit in issue during an accounting period; and
(c) any provision for payment of income or capital and when income or capital must be distributed.
(2) If relevant, a provision for income equalisation.

Note Income equalisation is defined in the glossary.
Derived from QFCRA RM/2010-05 (as from 1st January 2011)