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

---
Source: https://www.legislation.gov.uk/uksi/2009/1359/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.