Create a custom module and put this lines there:
/** Implementation of hook_init **/
function yourmodule_init(&$vars) {
//in this put any condition to you want for example a domain
$url = url("<front>", array('absolute' => TRUE));
if( $url == "http://mydomainiframe.com") {
global $custom_theme;
$custom_theme = 'new-theme'; //setting a new theme for this domain.
init_theme();
}
}
Also you can avoid create a whole new theme creating only a new page.tpl.php and using it.
/** preprocess_page **/
function your_module_preprocess_page(&$vars) {
//in this put any condition to you want for example a domain
$url = url("<front>", array('absolute' => TRUE));
if( $url == "http://mydomainiframe.com") {
$vars['template_file'] = 'page-iframe'; //setting a new page template
}
}
And the page-iframe.tpl.php will be used instead of the page.tpl.php of your theme, in this way you can reuse things to you have in your actual theme.