PART XVIINEW MEANS OF TRANSPORT
Refunds in relation to new means of transport152
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.