Value Added Tax Act 1994

Meaning of “children’s car seats”U.K.

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.