3. Intermediate employers

(1) Where an employee works under the general control and management of a person (in this Regulation referred to as the “principal employer”) who is not his or her immediate employer, that person shall be deemed to be the employer of the employee for the purposes of these Regulations, and the immediate employer shall give the principal employer such particulars of the employee’s relevant emoluments as may be necessary to enable the principal employer to comply with these Regulations.

(2) If the employee’s relevant emoluments are actually paid to him or her by the immediate employer—

(a) the immediate employer shall be notified by the principal employer of the amount of USC to be deducted or repaid when the relevant emoluments are paid to the employee, and shall deduct or repay accordingly the amount so notified, and

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