I know that there have been threads on this before, and I tried moving the harness straps lower and higher to try to stop my ds from getting his arms out (especially after having seen crash test dummy pictures of what could happen in a crash if he had his arms out and was only restrained by a lap belt). I also read in these threads that it is illegal to put any extra restraining things across the straps because of release in an emergency situation, but agreed with the poster who said that she'd take the chance rather than risk the injuries if not properly restrained.
My ds now sits very nicely in his car seat and doesn't take his arms out, thanks to a few trips using one of these:
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I put it across the straps above the buckle and it either stopped him getting his arms out in the first few minutes of the journey, after which he wouldn't bother, or if he DID get them out, I'd stop the car and put it back on, which he didn't like. I also would say before we set off that if he took his arms out I would stop the car and the clip would go on and this seems to have done the trick! I probably had to use it for 5 or 6 trips and the habit seems to be broken.
Just thought I'd share, and when I posted this in chat,the thread disappeared very quickly