Regulation 152 I1

the invoice issued by the person who supplied the new means of transport to the claimant or such other documentary evidence of purchase as is satisfactory to the Commissioners,

in respect of a new means of transport imported F1... by the claimant, documentary evidence of its importation and of the VAT paid thereon, and

in respect of a new means of transport acquired by the claimant from another member State, documentary evidence of the VAT paid thereon.