>

	SELECT *
>	INTO #TEMPTABLE
>	FROM (SELECT 	1 x WHERE @choice=0
>	UNION ALL
>	SELECT 0 x WHERE @choice<>0) dt1
>

Now, try this:
two tables, where:
- tableSource1 : User have not read permission
- tableSource2 : User have read permission

...
IF @UserRole = 0
   SELECT * INTO #TEMP1 FROM dbo.tableSource1
ELSE
   SELECT * INTO #TEMP1 FROM dbo.tableSource2

Of course i can split sp, write views or functions,
but this is another issue.