Value Added Tax Act 1994

Meaning of “related wheeled framework”U.K.

3For 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.