Textual Amendments
F1Sch. 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
Modifications etc. (not altering text)
C1Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
C2Sch. 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)
2In this Group “safety seat” means a seat—
(a)designed to be sat in by a child in a road vehicle,
[F2(b)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.
Textual Amendments
F2Sch. 7A Pt. 2 Group 5 Note 2(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts. 1(1), 4