The Value Added Tax Regulations 1995 No. 2518

PART XVII U.K. [F1 MEANS OF TRANSPORT]

Textual Amendments

F1 Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5

Refunds in relation to new means of transport U.K.

154.  The claim shall be completed by the submission to the Commissioners of—

(a) the sales invoice or similar document identifying the new means of transport and showing the price paid by the claimant’s customer, and

(b) documentary evidence that the new means of transport has been removed to another member State.

Commencement Information

I1 Reg. 154 in force at 20.10.1995, see reg. 1