32Apportionment of income etc. of close companies
(1)In paragraph 5(4) of Schedule 16 to the [1972 c. 41.] Finance Act 1972 (minimum amount on which an individual is to be assessed to income tax by virtue of apportionment), in paragraph (a), for the words " £200 " there shall be substituted the words " £1,000 ".
(2)This section has effect in relation to accounting periods ending on or after 6th April 1984.