# The Value Added Tax Regulations 1995, Regulation 146: Interpretation of Part XVII

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/146 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.