Regulation 146 Interpretation of Part XVIII1

In this Part—

• “claim” means a claim for a refund of VAT made pursuant to F1paragraph 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 F2in a relevant territory to register a vehicle for road use F3in 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;

• F4“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^f1;

• F5“relevant territory” means a member State or Northern Ireland.