Textual Amendments
F1Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5
146. In this Part—
“claim” means a claim for a refund of VAT made pursuant to [F2paragraph 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 [F3in a relevant territory] to register a vehicle for road use [F4in 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;
[F5“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 1994(1);
[F6“relevant territory” means a member State or Northern Ireland.]
Textual Amendments
F2Words in reg. 146 substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 48
F3Words in reg. 146 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 80(a)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4Words in reg. 146 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 80(a)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F5Words in reg. 146 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 80(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F6Words in reg. 146 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 80(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 146 in force at 20.10.1995, see reg. 1