# Value Added Tax Act 1994, Paragraph 2: Meaning of “safety seat”


In this Group “safety seat” means a seat—
(a) designed to be sat in by a child in a road vehicle,
(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.

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