28. Intra-Community acquisitions — certain new means of transport

(1) In this Regulation—

“new aircraft” means a new means of transport other than a motorised land vehicle or a vessel;

“new vessel” means a new means of transport other than a motorised land vehicle or an aircraft.

(2) Where a person makes an intra-Community acquisition of a new aircraft or a new vessel, in respect of which he or she is not entitled to a deduction of tax under Chapter 1 of Part 8 of the Act, the person is required to—

(a) complete such form as may be provided by the Commissioners for the purpose of this paragraph,

(b) provide such further documentation in support of the details provided on the form as the Commissioners may request,

(c) certify that the particulars and documentation provided are true and accurate,

(d) not later than 3 days after the arrival of the aircraft or vessel, furnish to the Commissioners the completed form and supporting documentation referred to in subparagraphs (a) and (b) and at the same time pay to the Commissioners the amount of tax due, and

(e) if requested to do so, make the new aircraft or the new vessel, as appropriate, available for inspection in the State by an officer of the Commissioners.