Meaning of “safety seat”U.K.
2In this Group “safety seat” means a seat—
(a)designed to be sat in by a child in a road vehicle,
[F1(b)designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—
(i)by a seat belt fitted in the vehicle, or
(ii)by belts, or anchorages, that form part of the seat being attached to the vehicle, or
(iii)by a related base unit, and]
(c)incorporating an integral harness, or integral impact shield, for restraining a child seated in it.
Textual Amendments
F1Sch. 7A Pt. 2 Group 5 Note 2(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts. 1(1), 4