The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by sections 17 and 175(4) of and paragraph 6 of Schedule 1 to, the Social Security Contributions and Benefits Act 1992and sections 17 and 171(4) of, and paragraph 6 of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992and now exercisable by them.