SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
Annotations:
Amendments (Textual)
Part 2 THE GROUPS
Group 5 — Children’s car seats
3Meaning of “related wheeled framework”
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.
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