Statute
Section 2A — Value Added Tax Act 1994: Meaning of “related base unit”
Text of the provision Official document
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.
Official source: legislation.gov.uk
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