41. Where a doubt, question or dispute arises in the operation of this Part in respect of whether a person is or is not a person subject to payment of the contribution under section 33, 34 or 35, then such doubt, question or dispute shall—

(a) be submitted to the Minister by the person who authorises or would authorise the payment of the remuneration concerned, and

(b) be determined by the Minister after consulting such persons (if any) as the Minister considers appropriate in the circumstances,

and the determination of the doubt, question or dispute by the Minister shall be final.