19. (1) Part 3 of Schedule 1 to the Principal Act is amended by substituting the following paragraph for paragraph 1:

“(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 husband, wife or civil partner of the self-employed contributor.”.

(2) Subsection (1) , in so far as it relates to liability for a contribution under Chapter 3 of Part 2 of the Principal Act by virtue of subparagraph (ii) of paragraph 1 (amended by subsection (1) ) of Part 3 of Schedule 1 to the Principal Act, applies—

(a) in respect of any reckonable emoluments received by a person to whom subparagraph (ii) of paragraph 1 of Part 3 of Schedule 1 to the Principal Act applies, on or after 1 August 2014, and

(b) in respect of any reckonable income received by a person to whom subparagraph (ii) of paragraph 1 of Part 3 of Schedule 1 to the Principal Act applies—

(i) in respect of the contribution year commencing on 1 January 2014, and

(ii) in respect of each subsequent contribution year.