(1) Subject to this section, where in the performance of a relevant contract in the case of which the principal is -
(a) a person who, in respect of the whole or any part of the relevant operations to which the contract relates, is the contractor under another relevant contract,
(b) a person -
(i) carrying on a business which includes the erection of buildings orĀ the development of land (within the meaning of section 639(1)) or the manufacture, treatment or extraction of materials for use, whether used or not, in construction operations,
(ii) carrying on a business of meat processing operations in an establishment approved and inspected in accordance with the European Communities (Fresh Meat) Regulations, 1997 (S.I. No. 434 of 1997) or, as the case may be, the European Communities (Fresh Poultry-meat) Regulations, 1996 (S.I. No. 3 of 1996), or
(iii) carrying on a business which includes the processing (including cutting and preserving) of wood from thinned or felled trees in saw