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“registration of the vehicle” means the registration of the vehicle in accordance with section 131 of the Finance Act 1992;

“vehicle registration tax” means the tax referred to in section 132 of the Finance Act 1992.

(iii) if section 131 of the Finance Act 1992 does not provide for the registration of the vehicle, at a time not later than the time when the tax is due in accordance with section 75,

“registration of the vehicle” means the registration of the vehicle in accordance with section 131 of the Finance Act 1992;

(iii) if section 131 of the Finance Act 1992 does not provide for the registration of the vehicle, at a time not later than the time when the tax is due in accordance with section 75,

“vehicle registration tax” means the tax referred to in section 132 of the Finance Act 1992.

(4) Notwithstanding sections 76 and 77, where section 11(2) applies—

(iii) if section 131 of the Finance Act 1992 does not provide for the registration of the vehicle, at a time not later than the time when the tax is due in accordance with section 75,

(2) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport (other than a vessel or aircraft) in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

(3) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

(4) Notwithstanding sections 76 and 77, where section 11(2) applies—

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(2) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport (other than a vessel or aircraft) in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

(3) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

(4) Notwithstanding sections 76 and 77, where section 11(2) applies—

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .