Regulations under section 75E or 75G may—
In subsection (1) " relevant person " means—
In subsection (2)(b) " employer ", in relation to a person falling within subsection (2)(a) who is an employed earner, includes a person who is a secondary contributor as regards that employed earner.
The conditions as to employment or self-employment that may be specified in provision under section 75E(2) or (5) or 75G(2) or (5) include conditions as to being in employed or self-employed earner's employment.
In subsections (3) and (4)—
"employed earner" and "self-employed earner" have the meaning given by section 2 of the Social Security Contributions and Benefits Act 1992, subject for these purposes to the effect of regulations made under section 2(2)(b) of that Act (persons who are to be treated as employed or self-employed earners);
"employment", in the case of employment as an employed or self-employed earner, has the meaning given by section 122 of that Act;
"secondary contributor", as regards an employed earner, means a person who—
(a)is indicated by section 7(1) of that Act, as that subsection has effect subject to section 7(2) of that Act, as being a secondary contributor as regards the earner, or
(b)is indicated by regulations under section 7(2) of that Act as being a person to be treated as a secondary contributor as regards the earner.
Regulations under any of sections 75E to 75H may make different provision for different cases or circumstances.
Where sections 75G and 75H have effect in relation to such cases as are described in section 75H(18), regulations under section 75G about evidence to be produced may require statutory declarations as to—