Section 146 — Value Added Tax Regulations 1995: Interpretation of Part XVII

Interpretation of Part XVII 146 In this Part— “claim” means a claim for a refund of VAT made pursuant to paragraph 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 in a relevant territory to register a vehicle for road use in 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; “ 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 ; “ relevant territory ” means a member State or Northern Ireland.