# The Value Added Tax Regulations 1995, Regulation 152


The claim shall be accompanied by the following documents—
(a) 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,
(b) in respect of a new means of transport imported ... by the claimant, documentary evidence of its importation and of the VAT paid thereon, and
(c) in respect of a new means of transport acquired by the claimant from another member State, documentary evidence of the VAT paid thereon.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/152 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.