Value Added Tax Act (Cap. 406), article 15

15. (1) Any person who is not registered under article 10 or 12 and who intends to make an intra-community acquisition of a new means of transport shall give no tice thereof to the Commissione r by not later than the dat e of that acquisition. (2) Any person who is not registered under article 10 and who intends to make an intra-community supply of a new means of transport shall give notice ther eof to the Commissioner by not later than the date of that supply. (3) Any taxable person or non-taxable legal person who is not registered under article 10 or 12 and who intends to make an in tra- community acquisition of excise goods shall give notice thereof to the Commissioner by not later th an the date of t hat acquisition . ( 4 ) A n o t i c e t o t h e C o m m i s s i o n er under this article shall be given with respect to each transaction to which this article ap plies on such form as the Minister m ay by regulations prescribe. Information by persons who are not registered under this Part. Substituted by: X. 2003.10.