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).