{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/article-4.json",
  "legislation": "uksi/2009/1359",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of Schedule 7A to the Value Added Tax Act 1994",
  "text": "For paragraph (b) of Note 2 (meaning of “safety seat”) substitute—\n“(b) designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—\n(i) by a seat belt fitted in the vehicle, or\n(ii) by belts, or anchorages, that form part of the seat being attached to the vehicle, or\n(iii) by a related base unit, and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1359/article/4",
    "retrieved_at": "2026-10-29T03:11:29.864117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}