SCHEDULES
SCHEDULE 7A CHARGE AT REDUCED RATE
Part 2 THE GROUPS
Group 5 — Children’s car seats
Meaning of “related wheeled framework”
3
For 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.