Until otherwise provided by an order under subsection (2) below, for the purposes of section 4(2) above the prescribed component of an imported mechanical lighter shall be the body.

Subject to subsection (1) above, in section 4(2) above the “prescribed component”, in relation to a mechanical lighter falling within any class or description of mechanical lighters, means such one of the component parts of a lighter of that class or description as the Treasury may by order designate for this purpose as being the component part or one of the component parts in such a lighter least likely to require replacement.

The power to make orders under subsection (2) above shall be exercisable by statutory instrument and any statutory instrument by which the power is exercised shall be laid before the House of Commons after being made.

A statutory instrument made under subsection 2 above which extends the incidence of duty shall cease to have effect on the expiration of a period of 28 days from the date on which it is made unless at some time before the expiration of that period it has been approved by a resolution of the House of Commons, but without prejudice to anything previously done under it or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

A statutory instrument made under subsection (2) above which does not extend the incidence of duty shall be subject to annulment in pursuance of a resolution of the House of Commons.