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Value Added Tax Act 1994

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

Sch 7A Pt 2 para 2 Meaning of “safety seat”

In this Group “ safety seat ” means a seat— (a) designed to be sat in by a child in a road vehicle, (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 (c) incorporating an integral harness, or integral impact shield, for restraining a child seated in it.

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