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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
- Regulation 7
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7. 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.
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