- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/11/2007)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/11/2007.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 151.
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151. The claim shall contain the following information—
(a)the name, current address and telephone number of the claimant,
(b)the place where the new means of transport is kept and the times when it may be inspected,
(c)the name and address of the person who supplied the new means of transport to the claimant,
(d)the price paid by the claimant for the supply to him of the new means of transport excluding any VAT,
(e)the amount of any VAT paid by the claimant on the supply to him of the new means of transport,
(f)the amount of any VAT paid by the claimant on the acquisition of the new means of transport from another member State or on its importation from a place outside the member States,
(g)the name and address of the proposed purchaser, the member State to which the new means of transport is to be removed, and the date of the proposed purchase,
(h)the price to be paid by the proposed purchaser,
(i)a full description of the new means of transport including, in the case of motorised land vehicles, its mileage since its first entry into service and, in the case of ships and aircraft, its hours of use since its first entry into service,
(j)in the case of a ship, its length in metres,
(k)in the case of an aircraft, its take-off weight in kilograms,
(l)in the case of a motorised land vehicle powered by a combustion engine, its displacement or cylinder capacity in cubic centimetres, and in the case of an electrically propelled motorised land vehicle, its maximum power output in kilowatts, described to the nearest tenth of a kilowatt, and
(m)the amount of the refund being claimed.
Commencement Information
I1Reg. 151 in force at 20.10.1995, see reg. 1
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