xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Textual Amendments
F1Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1
Modifications etc. (not altering text)
C1Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
ITEM NO.
1U.K.Supplies of children’s car seats.
NOTES:
1(1)For the purposes of this Group, the following are “children’s car seats”—
(a)a safety seat;
[F2(aa)a related base unit for a safety seat;]
(b)the combination of a safety seat and a related wheeled framework;
(c)a booster seat;
(d)a booster cushion.
(2)In this Group “child” means a person aged under 14 years.
Textual Amendments
F2Sch. 7A Pt. 2 Group 5 Note 1(1)(aa) 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), 3
2In this Group “safety seat” means a seat—
(a)designed to be sat in by a child in a road vehicle,
[F3(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
F3Sch. 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
[F42AIn 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
F4Sch. 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
3For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that—
(a)when the seat is not in use in a road vehicle it can be attached to the framework, and
(b)when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.
4In this Group “booster seat” means a seat designed—
(a)to be sat in by a child in a road vehicle, and
(b)so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.
5In this Group “booster cushion” means a cushion designed—
(a)to be sat on by a child in a road vehicle, and
(b)so that a child seated on it can be restrained by a seat belt fitted in the vehicle