Schedule 7A, Part 2, Group 5, item 5
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Group “booster cushion” means a cushion designed— to be sat on by a child in a road vehicle, and so that a child seated on it can be restrained by a seat belt fitted in the vehicle
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Source: legislation.gov.uk · retrieved 2026-07-28