206.—(1) The Department 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 Order supplementary to this Part have effect in relation to any employment of a description to which this Article applies as may be so prescribed as if —
(a)it were employment under a contract of employment,
(b)any person engaged in employment of that description were an employee, and
(c)such person as may be determined by or under the regulations were his employer.
(2) This Article applies to employment of any description which—
(a)is employment in the case of which secondary Class 1 contributions are payable under Part I of the [1992 c. 7] Social Security Contributions and Benefits Act (Northern Ireland) 1992 in respect of persons engaged in it, but
(b)is not employment under a contract of service or of apprenticeship or employment of any description mentioned in Article 194 (whether as originally enacted or as modified by an order under Article 250(1)).