115 Application of Part VI to employment not under contract of employment.E+W+S
(1)This section applies to employment of any description which—
(a)is not employment under a contract of service or of apprenticeship, and
(b)is not employment of any description falling within paragraphs (a) to (d) of section 111(1),
but is employment such that secondary Class 1 contributions are payable under Part I of the M1Social Security Act 1975 in respect of persons engaged therein.
(2)The Secretary of State may by regulations under this section provide that, subject to such exceptions and modifications as may be prescribed by the regulations, this Part and the provisions of this Act supplementary thereto shall have effect in relation to any such employment of a description to which this section applies as may be so prescribed as if—
(a)it were employment under a contract of employment, and
(b)any person engaged in employment of that description were an employee, and
(c)such person as may be determined by or under the regulations were his employer.
(3)Without prejudice to the generality of subsection (2), regulations made under this section may provide that section 105 shall apply to persons engaged in any such employment of a description to which this section applies as may be prescribed by the regulations, as if those persons were employees to whom that section applies.
Marginal Citations