Interpretation of Part XVIIU.K.
146. In this Part—
“claim” means a claim for a refund of VAT made pursuant to section 40 of the Act and “claimant” shall be construed accordingly;
“competent authority” means an authority having powers under the laws in force in any member State to register a vehicle for road use in that member State;
“first entry into service” in relation to a new means of transport means the time determined in relation to that means of transport under regulation 147;
“registration” means registration for road use in a member State corresponding in relation to that member State to registration in accordance with the Vehicles Excise and Registration Act 1994(1).
Commencement Information
I1Reg. 146 in force at 20.10.1995, see reg. 1
(1)