(1) This Chapter applies to an employed contributor who, in a contribution year, receives income referred to in subsection (2) and who -
(a) has attained the age of 16 years but has not attained pensionable age, and
(b) is employed in any one or more of the employments specified in Article 81, 82, 83 or 84 of the Regulations of 1996.
(1A) This Chapter applies to -
(a) an employed contributor, and
(b) a person who is in receipt of a pension arising from a previous employment of that person or of his or her spouse or civil partner,
where such employed contributor or such person -
(i) has attained the age of 16 years but has not attained pensionable age, and
(ii) in a contribution year receives income referred to in subsection (3).
(2) The income received by an employed contributor in a contribution year to which subsection (1) refers is one or both of the following as the case may be:
(b) reckonable income, where such reckonable income includes income to which
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