{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-06-24&humanIndexable=true&max-ddpModified.=2019-06-24T16%3A17%3A03.227Z&hansardHeading=Taxation%3A+Electronic+Government", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-AnswerDate=2019-06-24&humanIndexable=true&max-ddpModified.=2019-06-24T16%3A17%3A03.227Z&hansardHeading=Taxation%3A+Electronic+Government", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-06-24&humanIndexable=true&max-ddpModified.=2019-06-24T16%3A17%3A03.227Z&_metadata=all&hansardHeading=Taxation%3A+Electronic+Government", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-AnswerDate=2019-06-24&humanIndexable=true&max-ddpModified.=2019-06-24T16%3A17%3A03.227Z&hansardHeading=Taxation%3A+Electronic+Government", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-06-24&humanIndexable=true&max-ddpModified.=2019-06-24T16%3A17%3A03.227Z&hansardHeading=Taxation%3A+Electronic+Government", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2019-06-24&humanIndexable=true&max-ddpModified.=2019-06-24T16%3A17%3A03.227Z&hansardHeading=Taxation%3A+Electronic+Government", "items" : [{"_about" : "http://data.parliament.uk/resources/1133180", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133180/answer", "answerText" : {"_value" : "

At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.<\/p>

<\/p>

The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.<\/p>

<\/p>

HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-06-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "266729"} , {"_value" : "266730"} , {"_value" : "266731"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-28T13:52:36.187Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department is planning to extend mandation of Making Tax Digital to other taxes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "266728"} , {"_about" : "http://data.parliament.uk/resources/1133184", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133184/answer", "answerText" : {"_value" : "

At Spring Statement 2019, the Chancellor of the Exchequer confirmed that mandation of Making Tax Digital (MTD) would not be extended to any new taxes or businesses next year.<\/p>

<\/p>

The Government will formally consult before any decision is taken to proceed with MTD for Corporation Tax, including on how the process will work in practice, with announcement to be considered as part of the fiscal events process, and made in due course.<\/p>

<\/p>

HMRC will continue to work closely with both software providers and stakeholders representing businesses and agents, so that the MTD service takes full account of the way businesses and their advisers operate.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-06-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "266728"} , {"_value" : "266729"} , {"_value" : "266730"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-28T13:52:36.34Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has plans for a further consultation on the process for (a) year-end adjustments and (b) the design of software for (i) making tax digital for income tax and (ii) making tax digital for corporation tax in relation to the working practices of businesses and their (A) accountants, (B) agents and (C) advisers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "266731"} , {"_about" : "http://data.parliament.uk/resources/1133314", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133314/answer", "answerText" : {"_value" : "

Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-06-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "266804"} , {"_value" : "266805"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:45:17.023Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, for what reasons (a) co-operatives and (b) community benefit societies were excluded from using CATO software under HMRC\u2019s Making Tax Digital scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"} } , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"} , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"} ], "uin" : "266803"} , {"_about" : "http://data.parliament.uk/resources/1133315", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133315/answer", "answerText" : {"_value" : "

Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-06-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "266803"} , {"_value" : "266805"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:45:16.963Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of expanding the usership of CATO software under HMRC\u2019s Making Tax Digital scheme to include (a) co-operatives and (b) community benefit societies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"} } , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"} , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"} ], "uin" : "266804"} , {"_about" : "http://data.parliament.uk/resources/1133316", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133316/answer", "answerText" : {"_value" : "

Making Tax Digital (MTD) has made no changes to the rules on who can file their Corporation Tax (CT) returns through the Company Accounts Tax Online (CATO) system. The Government will formally consult before any decision is taken to proceed with MTD for CT. When it consults, it will consider fully the needs of co-operatives, community benefit societies and others, and these sectors will all have the opportunity to make representations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-06-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "266803"} , {"_value" : "266804"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:45:17.07Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether CATO software under HMRC\u2019s Making Tax Digital scheme is able to be developed to include (a) co-operatives and (b) community benefit societies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"} } , "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"} , "tablingMemberPrinted" : [{"_value" : "Marion Fellows"} ], "uin" : "266805"} , {"_about" : "http://data.parliament.uk/resources/1129969", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1129969/answer", "answerText" : {"_value" : "

There are now over 340,000 businesses in the MTD for VAT service, and over 200,000 VAT returns have been successfully submitted. Businesses need to use the MTD service for their first VAT return period starting on or after 1 April, so for the majority, who file quarterly, their first VAT return through MTD will not be due until 7 August at the earliest.<\/p>

<\/p>

HMRC has published a statement of impacts for the Making Tax Digital for Business programme, which is available at the following link:<\/p>

<\/p>

https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business.<\/p>

<\/p>

HMRC is monitoring the number of sign-ups closely, as well as MTD\u2019s effectiveness.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-06-10", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-10T14:31:19.31Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the efficacy of the Making Tax Digital changes that were implemented in April 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "260563"} , {"_about" : "http://data.parliament.uk/resources/1105622", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1105622/answer", "answerText" : {"_value" : "

As at 28 March 2019, there were 165 civil servants in the core programme team, and another 187 internal supplier resource (who are also civil servants). The programme is further supported by a specialist mix of external IT suppliers (who have assigned 102 people on the project) and contingent labour (of 105 people). These numbers do not include \u2018business as usual\u2019 support from Operational staff in HM Revenue and Customs (HMRC) e.g. on customer support and compliance.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-04-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-05T12:23:41.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many people are working on the Making Tax Digital for Business programme by (a) contingent labour, (b) supplier resource and (c) civil servants.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/410", "label" : {"_value" : "Biography information for Jon Trickett"} } , "tablingMemberConstituency" : {"_value" : "Hemsworth"} , "tablingMemberPrinted" : [{"_value" : "Jon Trickett"} ], "uin" : "237610"} , {"_about" : "http://data.parliament.uk/resources/1105623", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1105623/answer", "answerText" : {"_value" : "

The Making Tax Digital for Individuals programme was officially closed in May 2018. However, it was recognised that a number of projects within that programme needed to be completed to avoid any potential operational issues for HMRC. The teams and the Full Time Equivalent (FTE) number of personnel that hold responsibility for the work in this area can be seen in the table below:<\/p>

<\/p>

Team<\/p><\/td>

Civil Servants<\/p><\/td>

Contingent Labour<\/p><\/td>

Suppliers<\/p><\/td><\/tr>

Project Team<\/p><\/td>

9<\/p><\/td>

0<\/p><\/td>

0<\/p><\/td><\/tr>

Policy and Design Team<\/p><\/td>

7.5<\/p><\/td>

0<\/p><\/td>

0<\/p><\/td><\/tr>

Technical and Digital Team<\/p><\/td>

8.6<\/p><\/td>

0.1<\/p><\/td>

0<\/p><\/td><\/tr>

Suppliers<\/p><\/td>

0<\/p><\/td>

0<\/p><\/td>

47<\/p><\/td><\/tr><\/tbody><\/table>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-04-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-05T12:06:10.587Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who are (a) contingent labour, (b) supplier resource and (c) civil servants working on the making tax digital for individuals programme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/410", "label" : {"_value" : "Biography information for Jon Trickett"} } , "tablingMemberConstituency" : {"_value" : "Hemsworth"} , "tablingMemberPrinted" : [{"_value" : "Jon Trickett"} ], "uin" : "237611"} , {"_about" : "http://data.parliament.uk/resources/1083773", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1083773/answer", "answerText" : {"_value" : "

HMRC has worked extensively with stakeholders across the business and accountancy fields to help shape the design and timing of Making Tax Digital (MTD). The Government is confident that MTD will be delivered in a way that works for businesses of all sizes and sectors.<\/p>

<\/p>

HMRC has published an Impact Assessment for MTD which was developed in consultation with external stakeholders, and informed by both quantitative and qualitative evidence.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2019-03-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "HL14337"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-21T16:05:57.617Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Electronic Government"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what experience those responsible for developing the Making Tax Digital policy have of running a small business.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3830", "label" : {"_value" : "Biography information for Lord Mawson"} } , "tablingMemberPrinted" : [{"_value" : "Lord Mawson"} ], "uin" : "HL14336"} , {"_about" : "http://data.parliament.uk/resources/1083774", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1083774/answer", "answerText" : {"_value" : "

HMRC has worked extensively with stakeholders across the business and accountancy fields to help shape the design and timing of Making Tax Digital (MTD). The Government is confident that MTD will be delivered in a way that works for businesses of all sizes and sectors.<\/p>

<\/p>

HMRC has published an Impact Assessment for MTD which was developed in consultation with external stakeholders, and informed by both quantitative and qualitative evidence.<\/p>

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