Schedule A1, paragraph 7(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this paragraph “ booster seat ” means a seat designed— to be sat in by a child in a road vehicle, and so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.
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Source: legislation.gov.uk · retrieved 2026-07-28