http://www.legislation.gov.uk/uksi/2009/1359/contents/made

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

Tax

VAT

Children's seats in cars

en

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order which comes into force on 1st July 2009, amends Group 5 of Part 2 of Schedule 7A to the Value Added Tax Act 1994 (“Group 5”). Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the reduced rate of VAT of 5%.