Article 5 Amendment of Schedule 7A to the Value Added Tax Act 1994

After Note 2 insert—

“Meaning of “related base unit”

2A.

In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways—

(a)

by a seat belt fitted in the vehicle, or

(b)

by permanent anchorage points in the vehicle, or

(c)

by belts attached to permanent anchorage points in the vehicle.”.