(1) Chapter 5B (inserted by section 6 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013) of Part 2 of the Principal Act is amended -

(a) in section 30E -

(i) by inserting the following subsection after subsection (1):

"(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).",

and

(ii) by inserting the following subsections after subsection (2):

"(3) The income received by an employed contributor referred to in  subsection (1A) (a) or a person referred to in subsection (1A) (b) in a contribution year to which subsection (1A) refers is unearned reckonable income where such employed contributor or person does not have -