SCHEDULES
SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 5 — Children’s car seats
Meaning of “children’s car seats”
1
(1)
For the purposes of this Group, the following are “children’s car seats”—
(a)
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.