lexiara

Schedule A1, paragraph 7(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In this paragraph “ 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