(1) For the purpose of section 100AE, the makers of a sound recording of a live performance are:
(a) the person or persons who, immediately before the commencement of this section, owned the copyright subsisting in the recording; and
(b) the performer or performers who performed in the performance (other than a performer who is already covered by paragraph (a)).
Employer may be a maker of the sound recording
(2) If:
(a) a sound recording of a live performance was made; and
(b) a performer performed in that performance under the terms of his or her employment by another person (the employer ) under a contract of service or apprenticeship;
then, for the purposes of paragraph (1)(b), the employer is taken to be a maker instead of that performer.
(3) Subsection (2) may be excluded or modified by an agreement (whether made before or after the live performance) between the performer and the employer.