Section 20.

1. A prescribed relative of a self-employed contributor who -

(a) participates in the business of the self-employed contributor, and

(b) performs the same tasks or ancillary tasks to those performed by the self-employed contributor,

other than a person -

(i) who is a partner in the business of the self-employed contributor, or

(ii) to whom subparagraphs (a) and (b) apply and who is the spouse or civil partner of the self-employed contributor.

2. A self-employed contributor who by virtue of Chapter 3 of Part 3 is in receipt of pre-retirement allowance.

3. A person, the aggregate of whose total reckonable income, reckonable emoluments or reckonable earnings (if any) before deducting so much of any deduction -