Persons to be treated as employers

(1) In relation to persons who– (a) are employed by more than one employer in any contribution week; or (b) work under the general control or management of some person other than their immediate and in relation to any other cases for which it appears to the Minister that special provision is needed, regulations may provide that for the purposes of this Act the prescribed person shall be treated as their employer. (2) Regulations made under sub-section (1), may provide for adjusting the rights between themselves of the person prescribed as the employer, the immediate employer and the persons