14Section 44(2) does not apply in relation to—
(a)payments made before 6th April 1998 other than payments made in respect of services provided on or after that date, or
(b)payments made on or after that date in respect of services provided before that date,
if in providing the services the worker is or would be a sub-contractor within the meaning of section 560 of ICTA (sub-contractors in the construction industry).