1Common duties
(1)Subject to subsection (2) below, in this Act " common duties " means—
(a)customs duties chargeable on goods imported into the United Kingdom or the Isle of Man;
(b)excise duties chargeable on goods, other than beer, imported into or produced in the United Kingdom or the Isle of Man ;
(c)pool betting duty chargeable under the law of the United Kingdom or the Isle of Man ;
(d)value added tax chargeable under the law of the United Kingdom or the Isle of Man except tax chargeable in accordance with section 21 of the [1975 c. 45.] Finance (No. 2) Act 1975 (gaming machines);
(e)car tax chargeable under the law of the United Kingdom or the Isle of Man.
(2)The Treasury may by order amend subsection (1) above by adding or deleting any duty or tax which is under the care and management of the Commissioners of Customs and Excise (in this Act referred to as " the Commissioners " ) or any corresponding duty or tax chargeable under the law of the Isle of Man ; and any such order may apply to a duty or tax generally or in such cases or subject to such restrictions as may be specified in the order.
(3)The power to make orders under subsection (2) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.