Meaning of “related base unit”U.K.
[F12AIn this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways—
(a)by a seat belt fitted in the vehicle, or
(b)by permanent anchorage points in the vehicle, or
(c)by belts attached to permanent anchorage points in the vehicle.]
Textual Amendments
F1Sch. 7A Pt. 2 Group 5 Note 2A inserted (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), 5