Background to the Act Aligning the powers of Inland Revenue officers to inspect records for SSP and SMP purposes Current position
42.Inland Revenue officers’ powers in relation to SSP and SMP are governed by section 110ZA of the SSAA 1992 in Great Britain and section 104ZA of the SSA(NI) A 1992 in Northern Ireland. The officers’ powers in relation to tax are governed by regulation 55 of the Income Tax (Employments) Regulations 1993 (S.I. 1993 No. 744)(1)
43.The powers in relation to SSP and SMP are significantly different to those which apply in relation to tax and include the ability to:
	enter premises without a warrant;
	question anybody found on the premises; and
	compel the provision of information and documents (without first subjecting that request to third party scrutiny).