298A.—F1622[(1) A person who is engaged by another person to carry out work or perform any duty or service pursuant to a placement under—

(a) the work placement programme within the meaning of subsection (3) of section 142B,

(b) the scheme F1623[administered by the Minister] and known as the national internship scheme, or

(c) any variation, extension or replacement of the programme referred to in paragraph (a) or scheme referred to in paragraph (b),

shall, for the purposes of any enactment or rule of law (other than the Tax Acts and the Safety, Health and Welfare at Work Act 2005), be deemed not to be an employee of the other person or to carry out such work or perform such duties pursuant to a contract of service.]

(2) The Minister shall, for the purposes of any enactment or rule of law, be deemed not to be the employer of the person first-mentioned in subsection (1).]