The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992
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.