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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 3

Sch 7A Pt 2 para 3 Meaning of “related wheeled framework”

For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that— (a) when the seat is not in use in a road vehicle it can be attached to the framework, and (b) when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.

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