HC Deb 19 March 2002 vol 382 c213W
Mr. Hammond

To ask the Chancellor of the Exchequer when he intends to implement the changes to VAT for small business announced in his March 2001 Budget speech. [44370]

Mr. Boateng

As the Chancellor announced in his pre-Budget report on 27 November 2001, the measures not already in place will be introduced as part of Budget 2002.