The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 175of, and paragraph 6(1) and (2) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992and by section 171of, and paragraph 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992and now exercisable by them.