Background to the Act Aligning the powers of Inland Revenue officers to inspect records for SSP and SMP purposes Effect of the measure
44.Section 9 (Great Britain) and section 10 (Northern Ireland) replace the provisions of section 110ZA of the SSAA 1992 and section 104ZA of the SSA(NI)A 1992 in relation to SSP and SMP with regulation making powers to allow for regulations equivalent to the tax regulations to be made for SSP and SMP purposes.