# The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009, 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;”.

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Source: https://www.legislation.gov.uk/uksi/2009/1359/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.