The Secretary of State may by regulations provide that, subject to such exceptions and modifications as may be prescribed by the regulations, this Part and the provisions of this Act supplementary to this Part have effect in relation to any employment of a description to which this section applies as may be so prescribed as if—
it were employment under a contract of employment,
any person engaged in employment of that description were an employee, and
such person as may be determined by or under the regulations were his employer.
This section applies to employment of any description which—
is employment in the case of which secondary Class 1 contributions are payable under Part I of the Social Security Contributions and Benefits Act 1992 in respect of persons engaged in it, but
is not employment under a contract of service or of apprenticeship or employment of any description falling within subsection (3).
The following descriptions of employment fall within this subsection—
any employment such as is mentioned in section 159 (whether as originally enacted or as modified by an order under section 209(1)),
any employment remunerated out of the revenue of the Duchy of Lancaster or the Duchy of Cornwall,
any employment remunerated out of the Sovereign Grant, and
any employment remunerated out of Her Majesty's Privy Purse.