The following relatives are prescribed for the purposes of paragraph 1 of Part 3 of Schedule 1 to the Act of 2005 -

(a) a father,

(b) a mother,

(c) a grandfather,

(d) a grandmother,

(e) a stepfather,

(f) a stepmother,

(g) a son,

(h) a daughter,

(i) a grandson,

(j) a granddaughter,

(k) a stepson,

(l) a stepdaughter,

(m) a brother,

(n) a sister,

(o) a half-brother, or

(p) a half-sister,

of a self-employed contributor where that relative -

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

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