(1) This section applies where it appears to the Revenue Commissioners that -

(a) a person (in this section referred to as the 'relevant person') has entered into or is likely to enter into an agreement that employees of another person (in this section referred to as the 'contractor') shall in any period work for, but not as employees of, the relevant person,

(b) payments of emoluments of the employees in respect of work done in that period are likely to be made by or on behalf of the contractor, and

(c) this Chapter and regulations made under this Chapter would apply on the making of such payments but it is likely that income tax will not be deducted or accounted for in accordance with this Chapter and such regulations.

(2) Where this section applies, the Revenue Commissioners may give a direction that if -