While finishing the pressure testing of the well head valve, the rig crew members were instructed to break out the saver sub, lower Internal Blowout Preventer (IBOP) and upper IBOP for Non-Destructive Testing (NDT) inspection. The Top-Drive System (TDS) saver sub was broken out using the TDS Pipe Handler. While attempting to break out the lower IBOP, it started to spin and after three attempts to break it out, the Driller and the Night Pusher decided to use the rig tong to break out the lower IBOP. The lower IBOP was gripped by the make-up tong and TDS applied reverse torque to the upper IBOP. The tong applied torque directly to the TDS track’s lower attachments causing the TDS guide beam to come out from the lower tie back link causing it to turn and twist some guide beam components. The intermediate tieback’s bolts were sheared and the intermediate tie back (Approx. 12kg) fell 10 meters to the rig floor. No one was injured.