# Value Added Tax Act 1994, Paragraph 2A: Meaning of “related base unit”


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