lexiara

Schedule A1, paragraph 7(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this paragraph “ 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— 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 in either of those ways, and incorporating an integral harness, or integral impact shield, for restraining a child seated in it.

· All articles ·

Source: legislation.gov.uk · retrieved 2026-07-28