Resolved,

That provision may be made increasing the maximum term of imprisonment for any offence under—

(a) section 106A of the Taxes Management Act 1970 (fraudulent evasion of income tax),

(b) section 72 of the Value Added Tax Act 1994 (fraudulent evasion etc of VAT),

(c) any provision of the customs and excise Acts (within the meaning of the Customs and Excise Management Act 1979), or

(d) any other enactment relating to tax.