function my_restrict_access($can_access, $user_id, $post_id) {

    if( wp_fusion()->user->has_tag( 'yearly subscriber - one year' ) || wp_fusion()->user->has_tag( 'yearly subscriber - two years' ) ) {
        return true;
    }

    if( $post_id == '546' && wp_fusion()->user->has_tag( '50' ) && wp_fusion()->user->has_tag( '8' ) ) {
        return true;
    }

    return false;

}

add_filter('wpf_user_can_access', 'my_restrict_access', 10, 3);