(1) Section 531 of the Principal Act is amended -
(a) by inserting the following after subsection (2):
(a) Subject to paragraph (b), a person shall be deemed not to be a principal of a kind specified in subsection (1) (c) where the following conditions are met -
(i) in the performance of a relevant contract, the person makes a payment to a subcontractor solely in connection with construction operations carried out in or on buildings or land to be used or occupied by such person or the employees of such person, and
(ii) the person does not carry on a business of the type mentioned in subsection (1) (b) (i).
(b) Where a person is a principal of a kind specified in subsection (1) (c) by reason of the fact that such person is connected with a company carrying on a business of the type mentioned in subsection (1) (b) (i), paragraph (a) shall apply only where in addition to the conditions specified in that paragraph such person is a company.",
and
(b) in subsection (6) (b) (i) by ins
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