96 Persons treated as employers for certain purposes.N.I.
In relation to—
(a)a person who is an employed earner for the purposes of this Part of this Act otherwise than by virtue of a contract of service or apprenticeship; or
(b)any other employed earner—
(i)who is employed for the purpose of any game or recreation and is engaged or paid through a club; or
(ii)in whose case it appears to the Department there is special difficulty in the application of all or any of the provisions of this Part of this Act relating to employers,
regulations may provide for a prescribed person to be treated in respect of industrial injuries benefit and its administration as the earner’s employer.