AI Summary of Schedule 1, Part 3 Excepted Self-Employed Contributors
Defines categories of persons in relation to a self-employed contributor: a prescribed relative who participates in the business and performs the same or ancillary tasks, excluding a partner or a spouse/civil partner to whom those provisions also apply; a self-employed contributor in receipt of pre-retirement allowance under Chapter 3 of Part 3; and a person whose aggregate total reckonable income, reckonable emoluments or reckonable earnings, before specified capital allowance or employment deductions, is below a prescribed amount.
Further includes an employed contributor or a person receiving a pension from a previous employment of themselves or their spouse, civil partner or cohabitant where the contribution year income does not include reckonable emoluments or is subject to Chapter 3 of Part 4 or Part 43 of the Act of 1997; persons employed in the employments listed in Articles 81–84 of the Regulations of 1996; and persons regarded as not resident or not ordinarily resident under the Income Tax Acts whose reckonable income excludes income falling to Chapter 3 of Part 4 or Part 43 of the Act of 1997.
Schedule 1, Part 3 Excepted Self-Employed Contributors
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 -