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The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009

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Amendment of Schedule 7A to the Value Added Tax Act 1994

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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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