Part 2Amendment of secondary legislation relating to value added tax

Part 17 (means of transport)I180

In regulation 146 M1 (interpretation)—

a

in the definition of “competent authority”—

i

for “in any member State” substitute “ in a relevant territory ”, and

ii

for “in that member State” substitute “ in that territory ”;

b

after the definition of “first entry into service” insert—

“new means of transport” has the meaning given by paragraph 83 of Schedule 9ZA to the Act M2;

c

after the definition of “registration” insert—

“relevant territory” means a member State or Northern Ireland.