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 -
(a) allowed by virtue of the provisions referred to in the definition of "capital allowance" in section 2(1) of the Act of 1997 to be deducted or set off against income in charging it to income tax, or
(b) allowed in accordance with Regulations 41 and 42 of the Income T
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