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

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Source: https://www.legislation.gov.uk/uksi/2009/1359/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.