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

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

(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 F2 ... 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.

Textual Amendments

F2 Words in reg. 152(b) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 84 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 152 in force at 20.10.1995, see reg. 1