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The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009

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Amendment of Schedule 7A to the Value Added Tax Act 1994

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4.  For paragraph (b) of Note 2 (meaning of “safety seat”) substitute—

(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.

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