§ Mr. Boateng
As part of the implementation of resource accounting and budgeting, Government Departments prepared resource and pension scheme accounts in parallel with the related appropriation accounts for 1999–2000. These accounts were laid before the House by the Treasury and published by Departments. All were subject to audit and examination by the Comptroller and Auditor General. Thirty nine of those accounts were laid before the House under the terms of the Exchequer and Audit Departments1106W
§ John Healey
It is not possible to give a meaningful estimate for the number of small businesses that have benefited from the many VAT simplification initiatives that have taken place over the years. The table gives estimates for the small businesses VAT simplification measures that were announced in the last Budget.
§ Mr. Soames
To ask the Chancellor of the Exchequer if he will make a statement on his definition of(a) domestic and (b) personal care in relation to VAT on home care services. 
§ John Healey
[holding answer 2 July 20021: There is no definition of 'domestic' or 'personal' care in VAT law. In the absence of a definition in law, these terms are given their ordinary everyday meaning. Examples of personal care include bathing, feeding and toileting. Examples of domestic care include cleaning, cooking and shopping.
Act 1921 by the statutory deadline of 31 January 2001 and the remaining 10, with the agreement of the Treasury and the National Audit Office, were laid by 4 April 2001. Therefore these represent a comprehensive set of accounts for that period.