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PART XVIIU.K.[F1MEANS OF TRANSPORT]

Textual Amendments

Refunds in relation to new means of transportU.K.

152.  The claim shall be accompanied by the following documents—

(a)the invoice issued by the person who supplied the new means of transport to the claimant or such other documentary evidence of purchase as is satisfactory to the Commissioners,

(b)in respect of a new means of transport imported from a place outside the member States by the claimant, documentary evidence of its importation and of the VAT paid thereon, and

(c)in respect of a new means of transport acquired by the claimant from another member State, documentary evidence of the VAT paid thereon.

Commencement Information

I1Reg. 152 in force at 20.10.1995, see reg. 1