SCHEDULES

F1SCHEDULE 7A CHARGE AT REDUCED RATE

Annotations:
Amendments (Textual)
F1

Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

C1C2Part 2 THE GROUPS

Annotations:
Modifications etc. (not altering text)
C2

Sch. 7A Pt. 2 modifications by 2020 SI 728, art. 4 continued (with effect in accordance with s. 93(5)-(10) of the amending Act) by Finance Act 2021 (c. 26), s. 93(1)

Group 5 — Children’s car seats

2Meaning of “safety seat”

In this Group “safety seat” means a seat—

a

designed to be sat in by a child in a road vehicle,

F2b

designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—

i

by a seat belt fitted in the vehicle, or

ii

by belts, or anchorages, that form part of the seat being attached to the vehicle, or

iii

by a related base unit, and

c

incorporating an integral harness, or integral impact shield, for restraining a child seated in it.