Amendment of Schedule 7A to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
4. For paragraph (b) of Note 2 (meaning of “safety seat”) substitute—
“(b)designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—
(i)by a seat belt fitted in the vehicle, or
(ii)by belts, or anchorages, that form part of the seat being attached to the vehicle, or
(iii)by a related base unit, and”.