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The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992
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- 1992 No. 3100
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These regulations implement Article 1.22 of Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p.1) supplementing the common system of value added tax and amending the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p.1) so as to insert Article 28a.4.
The regulations relate to the refund by the Commissioners of Customs and Excise of value added tax incurred upon the supply, acquisition or importation of a new means of transport to a person who is not registered for value added tax purposes and who supplies that same new means of transport to a person for acquisition in another member State of the EEC.
The regulations prescribe the time limits for claiming a refund and the form and manner in which it should be made. They also prescribe the information to be contained in a claim and the documentary evidence to accompany it.
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