# Value Added Tax Act 1994, Paragraph 1: Meaning of “children’s car seats”


(1) For the purposes of this Group, the following are “children’s car seats”—
(a) a safety seat;
(aa) a related base unit for a safety seat;
(b) the combination of a safety seat and a related wheeled framework;
(c) a booster seat;
(d) a booster cushion.
(2) In this Group “child” means a person aged under 14 years.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/5/paragraph/1n10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-1n10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.