Schedule 7A, Part 2, Group 5, item 2
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Group “safety seat” means a seat— designed to be sat in by a child in a road vehicle, designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways— by a seat belt fitted in the vehicle, or by belts, or anchorages, that form part of the seat being attached to the vehicle, or by a related base unit, and incorporating an integral harness, or integral impact shield, for restraining a child seated in it.
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Source: legislation.gov.uk · retrieved 2026-07-28