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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 4

Sch 7A Pt 2 para 4 Meaning of “booster seat”

In this Group “ booster seat ” means a seat designed— (a) to be sat in by a child in a road vehicle, and (b) so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.

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