In paragraph (1) of regulation 3 (interpretation), in the definition of “furniture” for sub-paragraph (a) substitute—
(a) furniture of any description which is ordinarily intended for private use in a dwelling and—
(i) includes—
(aa) beds and divans (including the bases and headboards of both);
(bb) sofa-beds;
(cc) cushions;
(dd) mattresses and pillows;
(ii) does not include—
(aa) bedding or floor coverings (including carpets and mats);
(bb) mattresses intended for use by babies and children, if the length is less than 170 cm and the width is less than 75 cm;
(cc) modular mattresses intended for use by babies and children, if the largest component has a length of less than 170 cm and a width of less than 75 cm;
(dd) upholstery designed to be used with baby furniture;
(ee) play pens;
(ff) children’s car seats;
(gg) play mats;
(hh) baby changing mats;
(ii) prams, pushchairs, buggies and strollers;
(jj) cots, cribs and cradles, including carry cots, bassinets, Moses baskets, travel cots and bedside sleepers;
(kk) cot bumpers;
(ll) upholstered bed side barriers intended to be used to prevent a child falling out of bed;
(mm) baby rockers and bouncers;
(nn) baby nests;
(oo) baby highchairs and lowchairs;
(pp) chair-mounted and table-mounted children’s booster seats;
(qq) baby walkers;