Article 4 Amendment of Schedule 7A to the Value Added Tax Act 1994

For paragraph (b) of Note 2 (meaning of “safety seat”) substitute—

“(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”.