PART XVIIF6MEANS OF TRANSPORT

Annotations:
Amendments (Textual)

Interpretation of Part XVIII1146

In this Part—

  • “claim” means a claim for a refund of VAT made pursuant to F3paragraph 19 of Schedule 9ZA to the Act and “claimant” shall be construed accordingly;

  • “competent authority” means an authority having powers under the laws in force F5in a relevant territory to register a vehicle for road use F1in that territory;

  • “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;

  • F2“new means of transport” has the meaning given by paragraph 83 of Schedule 9ZA to the Act;

  • “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 199434;

  • F4“relevant territory” means a member State or Northern Ireland.