top-slicing

Noun

 * 1)  A means of spreading a single year's chargeable event gain (CEG) over a number of years, for the purpose of calculating how much income tax is due.
 * 2)  An arrangement whereby part of an educational institution's income is set aside to fund operational costs.
 * 3)  A proposed system whereby part of the  fee would be used to fund the rollout of superfast broadband.