SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
Part 2 THE GROUPS
Group 5 — Children’s car seats
1Meaning of “children’s car seats”
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.
Sch. 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