Schedule 7A, Part 2, Group 5, item 2A
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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— by a seat belt fitted in the vehicle, or by permanent anchorage points in the vehicle, or by belts attached to permanent anchorage points in the vehicle.
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Source: legislation.gov.uk · retrieved 2026-07-28