Article 3 Amendment of Schedule 7A to the Value Added Tax Act 1994
In paragraph (1) of Note 1 (meaning of “children’s car seats”), after sub-paragraph (a) insert—
“(aa)a related base unit for a safety seat;”.
In paragraph (1) of Note 1 (meaning of “children’s car seats”), after sub-paragraph (a) insert—
“(aa)a related base unit for a safety seat;”.