Paragraph 4

Section 111 of the M1Social Security Administration Act 1992 (delay, obstruction etc. of inspector) is amended as follows.

In subsection (1)—

After subsection (2) there is inserted—

“(3)

In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 110ZA above or by virtue of section 110(5) above.

(4)

Where by virtue of section 110(5) above any power conferred by section 110 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 110ZA above included a reference to section 110 above.”