Schedule A1, paragraph 7(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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— when the seat is not in use in a road vehicle it can be attached to the framework, and when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.
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Source: legislation.gov.uk · retrieved 2026-07-28