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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 1

Sch 7A Pt 2 para 1 Meaning of “children’s car seats”

(1) For the purposes of this Group, the following are “ children’s car seats ”— (a) a safety seat; (aa) a related base unit for a safety seat; (b) the combination of a safety seat and a related wheeled framework; (c) a booster seat; (d) a booster cushion. (2) In this Group “ child ” means a person aged under 14 years.

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