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Amendment of Schedule 7A to the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
5. After Note 2 insert—
Meaning of “related base unit”
2A. In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways—
(a)by a seat belt fitted in the vehicle, or
(b)by permanent anchorage points in the vehicle, or
(c)by belts attached to permanent anchorage points in the vehicle.”.
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