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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch A1 para 7

Sch A1 para 7 Interpretation of paragraph 1(5)

(1) Paragraph 1(5) above is interpreted in accordance with the provisions of this paragraph. (2) The following are “ children’s car seats ”— (a) a safety seat; (b) the combination of a safety seat and a related wheeled framework; (c) a booster seat; (d) a booster cushion. (3) In this paragraph “ 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— (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) in either of those ways, and (c) incorporating an integral harness, or integral impact shield, for restraining a child seated in it. (4) For the purposes of this paragraph, 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. (5) In this paragraph “ 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. (6) In this paragraph “ booster cushion ” means a cushion designed— (a) to be sat on by a child in a road vehicle, and (b) so that a child seated on it can be restrained by a seat belt fitted in the vehicle. (7) In this paragraph “ child ” means a person aged under 14 years.

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