Regulation 154 I1
The claim shall be completed by the submission to the Commissioners of—
(a)
the sales invoice or similar document identifying the new means of transport and showing the price paid by the claimant’s customer, and
(b)
documentary evidence that the new means of transport has been removed to another member State.
Annotations
Commencement
- I1
Reg. 154 in force at 20.10.1995, see reg. 1
Notes on Part XVII
Textual amendments
- F1
Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5