# Value Added Tax Act 1994, Paragraph 3: Meaning of “related wheeled framework”


For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that—
(a) when the seat is not in use in a road vehicle it can be attached to the framework, and
(b) when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/5/paragraph/3n1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-3n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.