Statutory Instruments
2009 No. 1359
Value Added Tax
The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009
Made
3rd June 2009
Laid before the House of Commons
4th June 2009
Coming into force
1st July 2009
The Treasury make the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994( 1 ).
Citation, commencement and application
1. —(1) This Order may be cited as the Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009 and comes into force on 1st July 2009.
(2) The amendments made by this Order have effect in relation to supplies made, and acquisitions and importations taking place, on or after 1st July 2009.
Amendment of Schedule 7A to the Value Added Tax Act 1994
2. Group 5 of Part 2 of Schedule 7A to the Value Added Tax Act 1994( 2 ) (children’s car seats) is amended as follows.
3. In paragraph (1) of Note 1 (meaning of “children’s car seats”), after sub-paragraph (a) insert—
“ (aa) a related base unit for a safety seat; ” .
4. 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 ” .
5. 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. ” .
Frank Roy
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd June 2009
1994 c.23 ; section 29A was inserted by section 99(4) of the Finance Act 2001 (c.9) .
Schedule 7A was inserted by section 99(5) of, and Schedule 31 to, the Finance Act 2001. Schedule 7A applies in place of Schedule A1 in relation to supplies made, and acquisitions and importations taking place, on or after 1st November 2001. Schedule 7A has been amended but the amendments are not relevant to this Order.