熱門推薦罰單破解實戰交通警察名師 25 年經驗,親授警察臨檢、檢舉魔人、科技執法、車禍糾紛的執法邏輯看課程介紹
購物車我的課程我的書籤免費註冊
Value Added Tax Act 1994

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

Sch 7A Pt 2 para 2A Meaning of “related base unit”

In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways— (a) by a seat belt fitted in the vehicle, or (b) by permanent anchorage points in the vehicle, or (c) by belts attached to permanent anchorage points in the vehicle.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.