(1) Where a special contributor works under the general control and management of a person who is not his immediate employer, that person (referred to in this article as the principal employer) shall be deemed to be the employer for the purposes of the Principal Act and the immediate employer shall furnish the principal employer with such particulars of the special contributor's earnings as may be necessary to enable the principal employer to comply with the provisions of these Regulations.

(2) Where the special contributor's earnings are actually paid to him by the immediate employer -

(a) the immediate employer shall be notified by the principal employer of the amount of contributions to be deducted or repaid when the earnings are paid to the contributor and the immediate employer shall deduct or repay the amount so notified to him accordingly, and

(b) the principal employer shall make a corresponding deduction or addition on making to the immediate employer the payment out of which the said earnings will be paid.